2013 (3) TMI 80

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.... for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application filed by the applicant seeks waiver of pre-deposit and stay of recovery in respect of service tax of Rs. 32,53,769/- demanded for the period from July 2003 to March 2009 and also penalties imposed on the appellant. The impugned demand of service tax is under the Head "Maintenance or Repair Service" which pertains to ....

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....l Refrigeration & Air Conditioning Engineering v. CCE, Ludhiana [2011 (23) S.T.R. 247 (Tri.-Del.)]. With reference to the said Para-12, the learned counsel submits that, as the property which was repaired/maintained by the appellant was not used or to be used for commerce or industry, service tax was not leviable on such repairs or maintenance. The learned Additional Commissioner (A.R.) has contes....

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....the learned counsel, the allegation of suppression is not sustainable in the facts and circumstances of this case. In answer to a query from the Bench, it is submitted that the amount of service tax demanded for the normal period is over Rs. 8,00,000/-. 3. The appellant has not pleaded financial hardships In the stay application. After considering the submissions, we do not think that the ....