2010 (7) TMI 598

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.... N.A. Sayyad, JDR, for the Respondent. [Order] . - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of service tax of Rs. 5,63,333/- along with interest and penalty imposed. The contention of the applicant is that the maintenance and repair of service upto 30th April 2006 was not covered under the definition of maintenance or repair service. Only fr....

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....007 and the Tribunal has granted unconditional stay on the ground that there was confusion in interpretation and on the ground of limitation. The applicant also relied on the decision of the Tribunal in the case of Amritsar Beverages Pvt. Ltd. v. CCE, Chandigarh 1999 (113) E.L.T. 431 (T) wherein it was held that the Tribunal has to take consistent view in passing the interim orders. The contention....