2013 (9) TMI 953

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..... Commissioner (AR) JUDGEMENT Per : M.V.RAVINDRAN; This stay petition is filed for waiver of pre-deposit of the demand of service tax of Rs.2,09,63,859/- confirmed under the category of 'erection, commissioning and installation service' for the period April 2007 to March 2008 and an amount of Rs.8,80,590/- under the category of management, maintenance or repair services for the period Oct....

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.... Erectors Ltd. It is also his submission that this bona fide belief is held true as the main contractor M/s. M/s. Mech Engineers & Erectors Ltd. has paid the service tax liability on the entire contract entered into with the appellant and various other entities and evidence thereof was produced before the lower authorities. 3. Learned departmental representative on the other hand would contest ....

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....ice tax liability under 'management, maintenance or repair service', the appellant has paid the entire service tax liability with interest. It is also seen that they are contesting the issue on merits. 4.1 As regards the service tax liability under 'erection, commissioning and installation service', we are of the view that the appellant could have entertained a bona fide belief in not dischargi....