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2014 (10) TMI 60 - AT - Service TaxImport of services - Management, Maintenance or Repair Services - reverse charge - Held that:- Prima-facie, on an analysis of the diagram vis-`-vis the services as mentioned in the respective contract, we find that the existing wells, which become un-usable or become dead, have been plugged and the service providers were to explore the possibility of new oil wells by making horizontal drilling from the existing dead wells. Thus, the services received by the applicant, prima-facie, may not come under the scope of Management, maintenance or repair service. In the result, the Applicant could able to make out a prima-facie case for total waiver of dues adjudged, hence, predeposit of dues adjudged is waived and its recovery stayed during pendency of the appeal. Stay petition is allowed - Stay granted.
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