2011 (9) TMI 816

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..... Services' and accordingly confirmed demand of Service Tax – Held that:- transaction involved only sale of electricity and therefore the value of electricity sold cannot be part of value of ‘Management, Maintenance or Repair Services.' waiver of pre-deposit allowed - ST/Stay/54/2011 in ST/60/2011 - 805/2011 - Dated:- 21-9-2011 - P G Chacko, M Veeraiyan, JJ. For Appellants: Shri K S Ravi S .....

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..... stands demanded and penalties stand imposed under various sections. 3. The learned advocate submits that the agreement for providing services specifically excludes the actual running cost including cost of power consumed, backup power consumed as specifically recorded in Annexure-I to the agreement titled 'Scope of Services'. Notwithstanding the title of the agreement, what they have done is onl .....

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..... nsidered the submissions from both sides and perused the records. We are, prima facie , in agreement with the submissions of the learned advocate for the appellant that the transaction involved only sale of electricity and therefore the value of electricity sold cannot be part of value of Management, Maintenance or Repair Services.' 5.2. In view of the above, there shall be waiver of pre-depos .....

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