2010 (6) TMI 571

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....espondent. ORDER M.V. Ravindran, Judicial Member. - This stay Petition is filed for the waiver of pre-deposit of the following amounts :   (i)  Service Tax Rs. 11,99,524  (ii)  Interest (iii)  Penalty Rs. 1,000 (Rupees one thousand only) (iv)  Penalty Rs. 11,99,524 2. Heard both sides and perused the records. 3. After hearing both sides for ....

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....not fall under the category of 'Maintenance or Repair Services', but fall under 'works contract'. 5. Learned Counsel fairly submits that the issue has been decided by the Larger Bench of the Tribunal in the case of Alstom Projects (I) Ltd. v. CST [2011] 31 STT 270 (New Delhi - CESTAT), Larsen & Toubro Ltd. v. CCE [2007] 7 STT 91 (New Delhi - CESTAT) and CCE v. BSBK (P.) Ltd. [2010] 26 STT 263 (....