2011 (9) TMI 816

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... la, JCDR Per: M Veeraiyan (Oral): Heard both sides on the stay petition. 2. The applicant entered into an agreement titled "Maintenance Agreement" with certain parties for maintaining areas coming under Software Park. The agreement envisaged several services and the applicant is paying Service Tax under the category of "Management, Maintenance or Repair Services". The dispute relates to amounts .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by them, during the time the regular supply from electricity board was not available. He also refers to the Central Excise Tariff where electricity is specified as a 'commodity' though there is no excise duty leviable. He also refers to the Karnataka VAT Act which also specifically recognizes "electrical energy" as a 'commodity' under the exempted category. Under these circumstances, he submits, t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X