2008 (5) TMI 163

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....A.K. Madan, DR, for the Respondent.  [Order per : Justice S.N. Jha, President]. - In terms of the impugned order the appellant is required to deposit service tax of Rs. 3,96,085/- and penalties of equal amount under Sections 76 and 78 of the finance Act, 1994. The appellant has filed application for waiver of pre-deposit in terms of Section 35F of the Central Excise Act. 2. The dispute ....

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.... simpliciter alone would attract the mischief of service tax prior to the amendment of 16-6-2005. Reliance has been placed on a clarificatory letter of the Board (CBEC) dated 27-7-2005, relevant part of which is extracted as under :- "16.4 Prior to 16-6-2005, maintenance or repair carried out under maintenance contract or agreement was covered under service tax. Repair or servicing carried out ....

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..... It was accordingly submitted that having regard to the value of the services rendered by the appellant, the contract cannot be said to be a maintenance contract simpliciter. It was submitted that without prejudice to the above contentions on the point of taxability of the service, the demand is fit to be struck down on the ground of limitation alone. It was submitted that the appellant's declara....