2015 (12) TMI 271

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.... No. 50036 - 50039/2015<br>Service 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....

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.... them, therefore, the applicants are seeking waiver 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 ....

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....not be said that the applicants were engaged in the 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 t....