TaxTMI 
TaxTMI 
2010 (12) TMI 805
X X X X Extracts X X X X
X X X X Extracts X X X X
....hacko, Member (J)]. - This application seeks waiver of pre-deposit and stay of recovery in respect of service tax, education cess and penalties. The original authority demanded service tax of Rs. 7,28,536/- along with education cess of Rs. 795/- from the appellant for the period from 1-7-2003 to 31-3-2005. It also demanded interest on the said amounts under Section 75 of the Finance Act, 19....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is directed against the appellate Commissioner's order. Today, there is no representation for the appellant. However, they have filed written submissions and have requested for a decision on the stay application on merits. Apparently, the party does not want to be personally heard. In their written submissions, they have raised the plea of time-bar against the impugned demand of service tax and c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....audit is not liable to be reckoned in this case. We have found substance in this argument. 3. On the merits of the case, we have not found prima facie case for the appellant. The demand under challenge is in relation to "maintenance or repair service" rendered by the appellant through a contractor to the State Government. Transformers belonging to the State Government were repaired in the sa....