2014 (2) TMI 197

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....ate For the Respondent: Ms. Sabrina Cano, Superintendent (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay against demand of service tax, penalties etc. The total amount of service tax and education cesses demanded works out to over Rs. 1.7 crores, which has the following breakup: a) Rs. 61,28,558/- demanded under 'Management, Maintenance or ....

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.... has not been contested by the assessee. In relation to Rs. 55,96,089/-, the learned counsel for the appellant has submitted that this demand is on the charges of maintenance and repair of a National Highway median, which were not liable to be included in the taxable value of 'Management, Maintenance or Repair Service'. The learned counsel has further submitted that the demand under the head 'Mana....