2013 (6) TMI 538

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.... Per: S S Kang: Heard both sides. 2. The applicants filed this application for waiver of pre-deposit of service tax of Rs. 1,61,94,252/- interest and penalties. The demand is confirmed after denying credit of service tax which was availed prior to entering into the contract for maintenance and repair service. 3. The applicants entered into contract with Ispat Industries Ltd. for repairs....

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....tion and maintenance will come after the installation of the plant. Therefore, installation operation and maintenance are integrated activity. Hence, credit is not to be denied. 6. Revenue submitted that the applicants entered into two different contracts with Ispat Industries Ltd. One agreement is in respect of installation and commissioning of the plant. The applicants imported the plant and ....

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....Agreement. The contention is that as there are different agreements the applicants are entitled to take credit in respect of the taxable services received which re in respect of operation and maintenance. 7. We find that the applicants entered into an agreement dated 22.5.2006 with Ispat Industries Ltd. for operation and maintenance of the plant. The amount in dispute is in respect of the credi....