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2015 (6) TMI 17 - CESTAT NEW DELHIWaiver of pre deposit - Management, Maintenance & Repair service - whether the work of draining/replacement of damaged fencing and providing cement concrete pavement along side State Highways would be covered under the scope of management and repair of roads - Held that:- Work order was obtained from PWD, Bikaner and the work was along the state highways. Thus, it is quite arguable that the drainage/fencing and pavements form part of the road as the interpretation of word "road" can be confined only to the part which vehicles ply to the exclusion of pavement and fencing on the sides. In case of Himalaya Plantations Vs. CCE, Nagpur [2014 (5) TMI 577 - CESTAT MUMBAI], the Tribunal observed that it appears that the services in relation to maintenance of road divider is covered under section 97 of the Finance Act, 1994. In view of the foregoing, we are of the view that the appellant have made out a good case for full waiver of pre-deposit and we order accordingly and stay the recovery of the impugned liabilities during the pendency of appeal - Stay granted.
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