2013 (10) TMI 535

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....t: Shri S.K. Mall, AR ORDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 2,44,06,379/- confirmed as service tax under Section 73(1) of the Finance Act, 1994, interest thereof and penalty of equal amount imposed. 2. The above said amounts have been confirmed by the adjudicating authority as the amount of service tax liability o....

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.... the ground that 'Thermal Insulation' envisages that the Erection, Commissioning and Installation Services would be applicable to any new Insulation Services provided and not for the replacement of old one. It is also his submission that the show cause notice is blatantly time-bared but submits that for the period from October 2008 to March 2009, the demand is within the limitation. 4. Learned ....

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.... the authorities. In our view, the question of limitation as raised by the learned counsel may arise. At the same time, on perusal of the definition of Maintenance or Repair Services, we find that the services rendered by the appellant for replacement of old and worn out insulation can, prima-facie, merits classification under the head 'Maintenance or Repair Services'. Since the arguments raised b....