2015 (5) TMI 670

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..... the Respondents : Shri Govind Dixit, DR ORDER Per Mr. R.K. Singh : The Stay Application along with Appeal has been filed against Order-in-Original No.07/CE/ST/G.bad/2012-13, dated 31.03.2013. The appellant is a dealer of M/s. Toyota Kirloskar Motor Ltd. for selling their vehicles and is also their authorised service station. The impugned order confirmed a demand of service tax of Rs. 1,00,31, .....

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..... e have considered the contentions of both sides. We find that for a similar (impugned) demand of service tax in the appellant s own case [2011(22) STR 425 (Tri. Del.)], CESTAT has granted full waiver and unconditional stay. As regards CENVAT credit, the services involved are e.g., maintenance and repair service, courier service, mobile phone service, chartered accountant service, cleaning services .....

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