TMI Blog2009 (5) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... el Shri T.P.S. Chauhan submits that prior to 16-6-2005 plant and machinery which were immovable in nature any maintenance or repair thereof were not taxable service and the appellant was intended to be brought to the fold of law. Therefore pre-deposit may be waived. 2. Ld. DR submits that the definition before 16-6-2005 or thereafter shall not bring any difference to the case. Therefore pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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