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2014 (3) TMI 776
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....For the Respondent : Shri K.S.V.V. Prasad, JC (AR) JUDGEMENT Per P.K. Das; 1. Applicant filed this application for waiver of predeposit of tax of Rs.46,47,131/- along with interest and penalty. Heard both sides and perused the records. Tax is demanded under the category of management, maintenance or repair service for the period Oct 05 to Nov 10. 2. Ld. Advocate submits that applicant ....
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....ed maintenance service. In this context, he also places work order of Madras Atomic Power Station for maintenance works in Reactor Building Group in Civil Service and others. 4. After considering the submissions of both sides, we find that Work Order No. NPCIL/MAPS/KINCOSS/2007-2008 dt. 28.2007 reveals that the works are in relation to maintenance work. Hence prima facie we find that applicant ....