2012 (10) TMI 66

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant. Shri Ganesh Havanur, Addl. Commissioner, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  This application seeks waiver and stay in respect of an amount of Rs. 59,43,842/- demanded as service tax and education cess for the period from 1-7-2003 to 8-7-2004 and also the penalties imposed on the appellant. The impugned demand is under the head "Maintenance or Rep....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f this situation, the department wanted to levy service tax on the same activity under a different head and hence the impugned demand. The learned counsel for the appellant refers to the second 'Explanation' to the definition of 'Business Auxiliary Service' given under Section 65(19) of the Finance Act, 1994 and submits that, by virtue of this 'Explanation' which has retrospective effect, the acti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ording to him, the fact that the appellant was rendering 'Repair or Maintenance Service' during the period of dispute is discernible from the above Articles of the Agreement. 3. After giving careful consideration to the submissions, we have found prima facie case for the appellant on the strength of the 'Explanation' referred to by their counsel. This 'Explanation' reads as under : "Exp....