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TMI Blog2013 (10) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... led for waiver of an amount of Rs.2,00,06,391/- confirmed as Service Tax liability for the period 01.10.2006 to 31.03.2011, under the head Management, Maintenance or Repair services, interest thereof and penalty under Section 76, 77 & 78 of Finance Act, 1994. 2. Ld. Counsel appearing on behalf of the appellant would take us through the Order-in-Original and the agreement which was entered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xable services and no Service Tax is leviable on such activity. a) Nagarjuna Construction Co. Vs. CCE Hyderabad 2010 (19) STR 259 (Tri-Bang) b) Dinesh Chandra Agarwal Infracon P.Ltd. Vs. CCE Ahmedabad 2011 (21) STR 41 (Tri-Ahmd) c) UTI Technology Services Ltd. Vs. CST Mumbai 2012 (26) STR 147 (Tri-Mum) d) CCE Hyderabad-II Vs C.S. Software Enterprises Ltd. 2008 (10) STR 367 (Tri-Bang) 3. He wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service recipient. 5. We have considered the submissions made at length by both sides and perused the records. It is undisputed that the appellant herein had executed a contract with GWSSB wherein various bids filed by the appellant were accepted and they were rewarded with such contract of operation, maintenance and repair of civil, electrical and mechanical work, pipelines etc. It is also undis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal. Since the issue is not free from doubt and the appellant was aware from the tender document that the appellant may have to discharge the Service Tax, we find that the appellant has not made out a prima facie case for complete waiver of the amounts involved. 6. Accordingly, in order to hear and dispose the appeal on merit, we direct the appellant to deposit an amount of Rs.10 lakhs (Rupees Te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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