2008 (12) TMI 157

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..... overs the issue in favour of the applicant. Accordingly, application for waiver of the pre-deposit of the amounts involved is allowed and the recovery thereof stayed till the disposal of the appeal - ST/144/2007 - 1166/2008 - Dated:- 1-12-2008 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri Jayasankar, Advocate, for the Appellant. Shri V.P.C. Rao, SDR, for the Re .....

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..... that the definition of "Maintenance and Repair Services" under went a change on 16-6-2005 wherein the services rendered by the applicant would have got covered. Since the issue involved in this is prior to that period, we find that the Final Order 172 /2007 squarely covers the issue in favour of the applicant. Accordingly, application for waiver of the pre-deposit of the amounts involved is allowe .....

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