2013 (9) TMI 258

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.... Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay in respect of an amount of Rs.45,32,029/- demanded towards service tax and education cess under the head 'management, maintenance or repair service' for the period from 16/06/2005 to 31/03/2008 as also in respect of the penalties imposed on the appellant. On a perusal of the records, we find that the original authori....

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....Department in the category of 'Business Auxiliary Service'(BAS) in respect of the above activity as early as in 2004 and had disclosed their activity categorically to the Department and had also communicated to the Department their intention to avail exemption under Notification No.14/2004-ST dt. 10/09/2004. There was no objection raised by the Department and, therefore, the assessee maintained a ....

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.... appeal No.ST/911/2009 [2011(21) STR 613 (Tri. Bang.)]. 4. After considering the submissions and examining the cited Stay Orders, we are not impressed with the assessee's claim of prima facie case on merits. The definition of management, maintenance or repair service as amended w.e.f. 16/06/2005 brought within its purview the activity of re-rubberisation of old rollers also. The rigour of the law....

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.... was concerned. However, there was no response from the Department and, apparently, the assessee continued to undertake the above activity without payment of service tax claiming the benefit of exemption Notification. On these facts, the appellant seems to have a case on limitation. 5. We have also examined the cited Stay Orders. The factual matrix of this case is different from the facts of the ....