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2012 (9) TMI 852 - AT - Service TaxApplication for waiver of pre-deposit of the amount of service tax, interest and penalties - applicant is a statutory corporation established by the Maharashtra State Government - Revenue issued a show cause notice demanding service tax on the ground that the applicant was providing maintenance and repair service which is taxable - Held that:- As per the Board's circular No.89/7/2006 dated 18.12.2006 that activities performed by a public authority under the provisions of law are not taxable under the Service Tax. Since applicant is a public authority hence pre-deposit of service tax, interest and penalties is waived and recovery of the same is stayed - Decided in favor of applicant
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