2015 (12) TMI 271

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....e Tax<br>Mr. Ashok Jindal, Judicial Member And Mr. R.K. Singh, Technical Member For the Petitioner : Shri K.K. Sharma, Advocate Dixit,Advocate For the Respondent : Mrs. Suchitra Shrama, Shri Govind Dixit and Shri Amresh Jain, A.Rs ORDER Per Ashok Jindal: The applicants are seeking waiver of pre-deposit of the service tax demand confirmed against them in the category of maintenance or repair ....

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....aiver of pre-deposit of the service tax and penalties at this stage. 4. Ld. Counsel for the applicants submits that the applicants are executing the job of repair and maintenance of pumps in Thermal Power Station which is immovable property, therefore, prior to 16.6.2005, the applicants are not liable to pay the service tax. He further submits that the applicants have taken the benefit of SSI exe....

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....e repair of immovable property, therefore, they are liable to pay on their activity. 6. Heard the parties and considered the submissions. 7. Prima facie, we are in agreement with the ld. A.R. that the scope of the work is repair and overhauling of pumps only. Ongoing through the scope of the work we find that the applicant is not engaged in the activity of repair or maintenance of immovable prop....