2007 (7) TMI 198

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....Kang, Vice-President]. - Heard both sides. Applicant filed this application for waiver of pre-deposit of service tax and penalties. The contention of applicant is that the demand was confirmed treating the contract entered between the applicants and Electricity Boards as the applicants were providing service for maintenance and repair. The contention of applicant is that they are not providing of ....

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....is within the period of normal limitation. Keeping in view, facts and circumstances of the case, we find as per the agreement as the contracts are for maintenance also, therefore, prima facie, applicant has no case for total waiver of pre-deposit. Keeping in view, the arguments raised on limitation in appeal No. ST/308/07, applicants are directed to deposit Rs. 1,15,553/-, in appeal No. ST/309/07,....