2013 (2) TMI 611

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....ingla, Commissioner (AR), for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application seeks waiver and stay in respect of service tax of over Rs. 1.87 crores demanded from the appellant for the period from 16-6-2005 to 30-9-2008 in respect of an activity which stands classified by the adjudicating authority under the head "Management, Maintenance or Repair Service", and also i....

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....lso referred to the definition of 'management, maintenance or repair service' given under Section 65(64) of the Act and has contended that the activities undertaken by the appellant cannot be considered to be "maintenance or repair of properties, whether immovable or not", covered by the said definition. The learned counsel has also claimed support from certain Circulars of the Board viz. Circular....

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..... It has also been pointed out that the plea of limitation raised by the appellant was rejected by the adjudicating authority without valid reason. It is claimed that a part of the demand is time-barred. On this basis, the learned counsel has prayed for waiver and stay in respect of the adjudged dues. 2. The learned Commissioner (AR) has reiterated the findings of the adjudicating authority and....

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....es cited by the learned counsel, the same relief can be given to the appellant. The rival contentions with reference to the definition of the three services viz. 'commercial or industrial construction service', 'works contract service' and 'management, maintenance or repair service' indicate that the question whether the roads repaired/renovated/maintained/asphalted by the appellant could be consi....