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2010 (8) TMI 582 - CESTAT, BANGALOREWaiver of pre-deposit - “Management, maintenance or repair” - Whether motor vehicles were repaired or components or parts thereof repaired and whether the activity carried out by the appellant shall fall under the exclusion category of “management, maintenance or repair” u/s 65(64) of Finance Act, 1994 - Revenue contending that exclusion of the motor vehicles including its parts and components - Service provided by “authorized services station” is brought into the fold of law by entry in Section 65(9) of the Finance Act, 1994, the intention of legislature under sub-clause (a) of Section 65(64)(ii) may be to exclude motor vehicles as such or its parts and components repaired by a manufacturer or its authorized person in terms of this section - his sub-clause contains an independent entry, meaning of motor vehicles cannot be interpreted to exclude its parts and components - Hence, a motor vehicle is sent for repair, part or components thereof, are usually repaired. Directing no pre-deposit may prejudice interest of revenue, but equally of the view that undue hardship may also be cause if pre-deposit is called on the aforesaid premises - Accordingly waive requirement of pre-deposit of the demand during pendency of the appeal.
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