2011 (5) TMI 548

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....vi Rajendran Per: M V Ravindran: This stay petition is filed for waiver of pre-deposit of an amount of Rs.6,98,503/- confirmed as Service Tax along with interest and penalties under Section 77 and 78 of the Finance Act, 1994. 2. The above said demand has arisen on the ground that appellant is rendering services of 'Management, Maintenance or Repair Services' during the period May 2007 to March ....

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.... the old tyres may get covered under the category of 'Management, Maintenance or Repair Services' from 16.6.2005 and the demand raised in the current proceedings is for May 2007 to March 2008. We also find that the appellant may be eligible for the benefit of abatement given under Notification No.12/2003-ST. At this juncture, we are of the considered view that the appellant has not made out a prim....