2010 (4) TMI 537

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..... ant. M.M. Ravi Rajendran for the Respondent. ORDER M.V. Ravindran, Judicial Member - This stay petition is filed by the appellant for the waiver of pre-deposit of the following amounts : (i) Service Tax Rs. 21,87,287 (ii) Interest (iii) Penalty Rs. 1,000 (iv) Penalty Rs. 21,87,287 2. Heard both sides and perused the records. 3. After hearing both sides for sometime on the stay petition, w .....

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..... irmed the demand on total amount. It is his submission that they will be able to substantiate their claim of payment of sales tax on materials used in the repair of the transformer. He fairly submits that this point was not urged forcefully before lower authorities. 5. On a careful consideration, we find that if the assessee, has in fact, paid Sales Tax on the materials consumed while repairing t .....

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