2009 (6) TMI 411

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Advocate, for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petition is directed against the waiver of the pre-deposit of the following amounts. (i) Service tax of Rs. 13,44,448/- (ii) Penalty of Rs. 14,00,000/- under Section 78 (iii) Penalty of Rs. 1,000/- under Section 77 (iv) Penalty of Rs. 2% per month ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 84 reviewed the said order after issuing show cause notice confirmed the demand by setting aside the OIO. He would assail the order on two grounds based upon the agreement which is for operation and maintenance. This was not subjected to tax prior to 16-6-05. It is his submission that post 16-6-05, they are discharging the service tax liability on the amounts received from IDRBT. He also draw....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ns and project developments on a day to day basis. 4.1 Operate and maintain all the hardware, software and communication links (Leased Line and ISDN) listed in the annexure enclosed with PO as per the agreed WAN design)" (Emphasis supplied) We find that the Board's Circular dated 27-7-2005 clarifies as the taxability services under "maintenance or repair" "16.4 Prior to 16-6-2005, mainten....