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2010 (7) TMI 744 - CESTAT, KOLKATAStay application - demand of service tax against the appellants but did not impose any penalty by invoking Section 80 of the Finance Act, 1994 - Held that:- contract between the appellants and ONGC, appellant is undertaking services and for rendering such services, they are using mobile units "workover rigs". The nature of activities, prima facie, support the view of the Commissioner that the same are in the nature of management, maintenance and repairing services. We also, prima facie, agree with the submission of the ld. Jt. CDR that the Tribunal in the earlier order has not upheld the view of the Commissioner's earlier findings that the dispute involving legal interpretation and that the belief of the appellants is bona fide, it is not a case for full waiver of dues as per the impugned order. - Pre-deposit ordered partly.
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