2011 (1) TMI 727

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.... Shri M M Ravi Rajendran, DR Per: M V Ravindran: This stay petition is filed for waiver of the pre-deposit of the following amounts.     (i) Service Tax of Rs.66,25,114/- in terms of proviso to Section 73(1) along with interest under Section 75.     (ii) Equal amount of penalty under Section 78. 2. Heard both sides and perused the records. 3. The iss....

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....2010-TIOL-1569-CESTAT-BANG). wherein an identical issue was decided and it was held that these services i.e., 'Maintenance and Repair of Software' would be taxable from 16.5.2008. He would bring to our notice that the relevant period in this case is prior to 16.5.2008. 5. The learned DR would submit that the Board's circular would cover the case in their favour. 6. After considering the subm....