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TMI Blog2010 (8) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties is examined in detail and the other legal aspects are considered, appellants are required to make a deposit of an amount of Rs. 50 lakhs towards service tax within eight weeks from today and report compliance, the requirement of deposit of the balance amount of service tax, interest, penalty etc. are waived. Further stay against recovery of the balance amounts of dues is granted during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... described as under:- "Rejuvenation, replacement of membranes with required re-engineering works including supply of all materials, maintenance of raw water (open sea water) drawal system, pretreatment and post treatment by providing re-mineralisation tower or by any other process, including maintenance of transformers and accessories etc. complete and to supply a quantity of 3800 m3/day potable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate on behalf of the appellant submitted that it is not correct to say that appellants are rendering maintenance and repair service. In fact the whole plant has been handed over to the appellants for a period of seven years and therefore it has become their asset. She drew our attention to the balance sheet of the appellant wherein appellants have claimed depreciation in respect of rejuvenation/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d issue is arguable, we consider that it would be sufficient if the appellants are required to make a deposit of an amount of Rs. 50 lakhs towards service tax within eight weeks from today and report compliance on 04.10.10. If the appellants make the deposit of Rs. 50 lakhs as mentioned above, the requirement of deposit of the balance amount of service tax, interest, penalty etc. are waived. Furth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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