2007 (7) TMI 198

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..... Boards as the applicants were providing service for maintenance & repair - contention of applicant is that they are not providing of any service regarding maintenance, contracts are only for repair - as per the agreement as the contracts are for maintenance also, therefore, prima facie, applicant has no case for total waiver of pre-deposit
S/Shri S.S. Kang, Vice-President and T.K. Jayaraman, Me .....

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..... in respect of routine maintenance and repairs. The revenue also pointed out that in Annexure to the contract, there was a clause for shift maintenance which is a routine maintenance of coal handling plant. 3. In reply, the contention of applicant is that demand is time bar. No suppression can be alleged against the appellant. 4. We find that the appellants also produce a chart showing the amoun .....

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