2013 (1) TMI 602

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..... , AR. Per: P.G. Chacko: This application filed by the appellant seeks waiver and stay in respect of the adjudged dues including an amount of Rs.1.1 crores demanded as service tax and education cess for the period from October 2008 to September 2009 under the Head "Management, Maintenance or Repair Service." The impugned demand is on the gross amount collected by the appellant from their own subs .....

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..... aimed prima facie case on the strength of a decision of this Tribunal viz. CMS (I) Operations & Maintenance Pvt. Ltd vs. The Commissioner of Central Excise [2007(7)S.T.R. 369 (Tri-Che)]. He has also cited NTPC SAIL Power Company Pvt. Ltd. vs. Commissioner of Central Excise [2009 (16) S.T.R.206-Tri-Kol)]. 2. We have heard the learned Addl. Commissioner (A.R.) also, who submits that the essential c .....

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..... maintained by the appellant during the material period under the relevant agreement. We have perused the terms of this agreement and have found substance in the submissions made by the learned counsel on the basis of this agreement. It appears that the transaction in question was on principal-to-principal basis and the appellant was required to operate and maintain the power plant of its subsidiar .....

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