2011 (7) TMI 1048

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....or the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. ORDER The present modification application stands filed by the appellant in respect of the Stay Order No. S/958/WZB/AHD/2010, dated 2-8-2010, vide which the appellant was directed to deposit an amount of Rs. 50 Lakhs, as a condition of hearing of their appeal, out of the total confirmed demand of Service Tax of Rs. 94,66,715/....

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....at a strong reliance has been made by the learned advocate during the course of hearing, on another decision of the Tribunal in the case of GVK Power and Infrastructure Limited v. CCE, Vishakhapatnam - 2009 (16) S.T.R. 743 (Tri.-Bang.). Though the learned advocate fairly agrees that the decision was not placed before the Bench, at the time of hearing of their stay application, but submits that the....

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....s, another bench of the Tribunal has granted unconditional stay in similar facts and circumstances, he pray for modifying the present stay order and allowing the stay petition unconditionally. 4. We find that in the relied upon decision in the case of GVK Power and Infrastructure Limited referred supra, an identical dispute was before the Hon'ble Bench. The appellant in that case had enter....

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....2004 (171) E.L.T. 189 (Tri. - Del.), the Tribunal held that prima facie, the decision in the case of Rolls Royce would apply to the facts and there being no separate contract for maintenance and repair or management, maintenance and repair, the appellants are entitled to unconditional stay. 5. In the present case also, we find that the assessee is being paid an amount of Rs. 57.94 per Kilo....