https://www.taxtmi.com/caselaws?id=31416 A stay of the Commissioner (Appeals) order deleting service tax demand for the pre-16-6-05 period was refused because it would have revived the order-in-original and enabled recovery without adjudication on merits by the Tribunal. The Tribunal noted that the definition of 'maintenance and repair service' was amended with effect from 16-6-05 and that the Commissioner (Appeals) had already deleted the pre-amendment demand while confirming the post-amendment demand, which had been separately waived in connected appeals. The stay application was therefore not entertained, and the appeals were directed to be tagged with the connected matters. en-us Fri, 08 Feb 2008 00:00:00 +0530 Thu, 13 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31416 A stay of the Commissioner (Appeals) order deleting service tax demand for the pre-16-6-05 period was refused because it would have revived the order-in-original and enabled recovery without adjudication on merits by the Tribunal. The Tribunal noted that the definition of 'maintenance and repair service' was amended with effect from 16-6-05 and that the Commissioner (Appeals) had already deleted the pre-amendment demand while confirming the post-amendment demand, which had been separately waived in connected appeals. The stay application was therefore not entertained, and the appeals were directed to be tagged with the connected matters. Case-Laws Service Tax Fri, 08 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31416