2013 (3) TMI 20

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....ingla, Commissioner (AR) Per: P.G. Chacko: This application filed by the appellant seeks waiver and stay in respect of the adjudged dues which include demand of service tax and education cess totaling to Rs.3,54,04,733/- demanded for the period from 06/06/2005 to 26/07/2009 in respect of "management, maintenance or repair" of roads undertaken by the appellant. On a perusal of the records and....

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....ys inclusive).     (2) Refund shall be made of all such service tax which has been collected but which would not have been so collected had sub-section (1) been in force at all material times.     (3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of service tax shall be made within a period of six months from the date....