2013 (6) TMI 491

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....ri S K Mall, AR Per: M V Ravindran: This Stay Petition is filed for waiver of pre-deposit of Rs.2,94,89,397/-, interest thereof and penalties under the provisions of various Sections of Finance Act, 1994. 2. The above said penalties have been confirmed by adjudicating authority on the ground that the appellant had provided the services of management, maintenance or repair services by coll....

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....bmission that the amount collected by the appellant as maintenance and service charge is an amount which is to be considered as an annual rent or lease rent to be taken from the lessees. It is also his submission that the industrial area is a notified area under the said Act and the appellant becomes responsible for municipal functions such as road maintenance, street light, water supply and drain....

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....dered by this Bench. He would submit that the appellant herein should also be directed to deposit some amount for hearing and disposing the appeal. 5. After considering the submissions made at length by both sides, we find that the issue involved in this case is regarding the taxability of the services rendered by the appellant under the category of management, maintenance or repair services fo....