2011 (1) TMI 815

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....ri Pradhumna. G. H. Advocate for the appellant. Shri Harish, DR for the revenue. Per Shri M. V. Ravindran (Oral) These stay petitions are filed for waiver of pre-deposit of the following amounts. Stay & Appeal Nos. Service Tax Penalty u/s 77 Penalty u/s 78 ST/Stay/183 /2010 in ST/321/2010 Rs.4,37,511/- Rs.1,000/- Rs.4,37,511/- ST/Stay/184 /2010 in ST/322/2010 ....

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....missions made by both sides, we find that the assessee has been alleged to have not paid the Service Tax liability on the services under the #Maintenance or Repair services#. The benefit of Notification No.12/2003 was also not extended to the assessee. In our considered view if the assessee is claiming the benefit of Notification No.12/2003, if eligible, has to be extended to him and it cannot be ....