TMI Blog2011 (7) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... The present modification application stands filed by the appellant in respect of the Stay Order No. S/958/WZB/AHD/2010, dated 2-8-2010, vide which the appellant was directed to deposit an amount of ₹ 50 Lakhs, as a condition of hearing of their appeal, out of the total confirmed demand of Service Tax of ₹ 94,66,715/-. 2. The said demand was confirmed against the appellants by the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing, on another decision of the Tribunal in the case of GVK Power and Infrastructure Limited v. CCE, Vishakhapatnam - 2009 (16) S.T.R. 743 (Tri.-Bang.). Though the learned advocate fairly agrees that the decision was not placed before the Bench, at the time of hearing of their stay application, but submits that the same may be considered now and the order be modified. For the above proposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts and circumstances, he pray for modifying the present stay order and allowing the stay petition unconditionally. 4. We find that in the relied upon decision in the case of GVK Power and Infrastructure Limited referred supra, an identical dispute was before the Hon ble Bench. The appellant in that case had entered into an agreement for operation and maintenance of power plant for a limited p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion in the case of Rolls Royce would apply to the facts and there being no separate contract for maintenance and repair or management, maintenance and repair, the appellants are entitled to unconditional stay. 5. In the present case also, we find that the assessee is being paid an amount of ₹ 57.94 per Kilo Litre of water and the agreement reveals that the same is for supply of a quantit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al decision in the case of GVK Power and Infrastructure Limited. Accordingly, we are of the view that the appellant has been able to make out a case so as to modify our earlier order. As such, by adopting the ratio of the law declared in the case of GVK Power and Infrastructure Limited, we allow the modification application and dispense with the condition of pre-deposit of amount of ₹ 50 lak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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