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TMI Blog2010 (12) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the period of dispute - The appellant has taken a feeble contention to the effect that the repairs undertaken by them through contractor cannot be exigible to levy of service tax - After considering the definition of the service as amended from time to time, have not been able to accept the contention of the assessee - Decided against the assessee. - ST/846/2010 - 4/2011 - Dated:- 3-12-2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act. The appellate authority disposed of that application by directing the appellant to pre-deposit an amount of Rs. 1.25 lakhs. The party deposited Rs. 50,000/- and requested for waiver of pre-deposit of the balance amount. Their modification application was, however, rejected by the appellate authority which insisted that the balance amount of Rs. 75,000/- also be deposited. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2005 is time-barred. 2. The learned DR has contested the above submissions of the party on the strength of Gujarat High Court s decision dated 22-4-2010 in Tax Appeal No. 338 of 2009 (Commissioner of Central Excise, Surat-I v. Neminath Fabrics Pvt. Ltd. = 2010 (256) E.L.T. 369 (Guj.)) wherein it was held that the knowledge of department was irrelevant in the context of invoking the extended per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as amended from time to time, we have not been able to accept the contention of the assessee. The lower appellate authority asked them to pre-deposit Rs. 1.25 lakh towards the demand of over Rs. 7 lakhs. They pre-deposited Rs. 50,000/- only. According to the learned Commissioner (Appeals), they should have pre-deposited the balance amount of Rs. 75,000/- also. Considering the plea made by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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