2014 (2) TMI 911

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.... Mr. K.S. Ramesh, Advocates For the Respondent: Mr. A. K. Nigam, (AR) ORDER (Per P.G. Chacko) This application filed by the appellant seeks waiver and stay in respect of the adjudged dues including an amount of over Rs. 1.07 crores demanded towards service tax and education cesses under the Head maintenance or repair service for the period 2007-08 and 2008-09. The impugned demand is on the ....

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....of the premises. These costs of operation of the air-conditioner are sought to be taxed under the Head maintenance or repair service by the revenue. In other words, the department raised the impugned demand by taking the view that the expenses of operation of the air-conditioner, reimbursed by the occupants of the premises, were liable to be added to the taxable value of maintenance or repair serv....

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....lso been raised by the counsel. 3. The learned Addl. Commissioner (A.R.) reiterates the findings of the adjudicating authority and opposes the prayer for waiver and stay. 4. After considering the submissions, we have found prima facie case on merits for the appellant. It is not in dispute that the maintenance/repairs of the air-conditioner was undertaken by Kirloskar during the material period a....