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TMI Blog2013 (9) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... paid – either it is intra - city or intercity- It is also noted that maintenance charges will be paid to the applicant with effect from the month of commissioning in the slab – under the work order the applicant would provide technical-skilled persons for resolving the issues of circuit leased lines - there is also factual dispute on this issue in respect of its coverage under facilitation servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise, Chennai-III." 2. The applicant filed the stay application for waiver of predeposit of tax of Rs.2,14,65,932/- along with interest and penalty of equal amount. The applicant is registered with the service tax department for rendering "Maintenance or Repair Service" in respect of modem and routers for any customer. It has been alleged that the applicant who had rendered service activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to get new lines and to identify any leased line fault as per instructions of System Integrators. He submits that at any point of time, they had no access in the maintenance of leased lines. He also submits that the entire case was made on the basis of only one works contract without examining all the necessary details. 4. The learned Authorized Representative drew the attention of the Bench to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will pay the charges in respect of "maintenance of leased line of types of 64 KBPS, 2 MBPS, whether it is intracity intercity". It is also noted that maintenance charges will be paid to the applicant with effect from the month of commissioning the 10th link in that slab. It is further noted from the said work order that the applicant would provide technical-skilled persons for resolving the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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