2013 (8) TMI 489

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....ip Kumar Das: The applicant filed this application for waiver of pre-deposit of service tax of Rs.21,66,255/- under Section 73(1) of Chapter V of the Finance Act, 1994 along with interest under Section 75 of the Act and penalties under Sections 77 and 78 of the Act. 2. The contention of the learned counsel for the applicant is that the order of Commissioner (Appeals) is beyond the scope of the s....

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....der, we find that the applicant took the plea that the entire nature of work is surface grinding of worn out cylinders in order to recondition/repair of worn-out cylinders. In reply to the show-cause notice the applicant stated, that alternatively their service can be classified as "Management, maintenance or repair service." The submission of the learned counsel on applicability of tax on merit w....