2012 (7) TMI 915

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.... Member Surjit Ghosh, Adv. For : the Appellant D.D. Joshi, AR : for the Respondent JUDGMENT Ashok Jindal:- 1. Service tax demand of Rs. 3,58,22,777/- along with interest and various penalties under the Finance Act, 1994, have been confirmed against the applicants under the category of management, maintenance and repair services of immovable property for the period June 2005 to March....

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....holding that prima-facie operation of power plant does not fall under the category of management, maintenance and repair service, therefore, stay be granted. 3. The stay application was strongly opposed by the Ld. AR, who drew our attention on the various clauses of the agreement and contended that the activity undertaken by the applicant in the nature of management and maintenance of the power....