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TMI Blog2009 (6) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... umari Chander, JCDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petition is directed against the waiver of the pre-deposit of the following amounts. (i) Service tax of Rs. 13,44,448/- (ii) Penalty of Rs. 14,00,000/- under Section 78 (iii) Penalty of Rs. 1,000/- under Section 77 (iv) Penalty of Rs. 2% per month under Section 76. 2. Heard both sides and perused th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice confirmed the demand by setting aside the OIO. He would assail the order on two grounds based upon the agreement which is for operation and maintenance. This was not subjected to tax prior to 16-6-05. It is his submission that post 16-6-05, they are discharging the service tax liability on the amounts received from IDRBT. He also draws our attention to the Board's Circular No. B1/6/2005-TRU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd maintain all the hardware, software and communication links (Leased Line and ISDN) listed in the annexure enclosed with PO as per the agreed WAN design)" (Emphasis supplied) We find that the Board's Circular dated 27-7-2005 clarifies as the taxability services under "maintenance or repair" "16.4 Prior to 16-6-2005, maintenance or repair carried out under a maintenance contract or agreement wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enance carried out by the applicant is liable for service tax. We find that the applicant has made out a prima facie case for complete waiver of the dues as confirmed by the learned Commissioner as a reviewing authority. Application for wavier of the pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal. (Pronounced and dictated in open Court)< ..... X X X X Extracts X X X X X X X X Extracts X X X X
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