2010 (7) TMI 598

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..... t. [Order] . - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of service tax of Rs. 5,63,333/- along with interest and penalty imposed. The contention of the applicant is that the maintenance and repair of service upto 30th April 2006 was not covered under the definition of maintenance or repair service. Only from 1-5-2006 onwards when sub-clause (b) un .....

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..... onal stay on the ground that there was confusion in interpretation and on the ground of limitation. The applicant also relied on the decision of the Tribunal in the case of Amritsar Beverages Pvt. Ltd. v. CCE, Chandigarh 1999 (113) E.L.T. 431 (T) wherein it was held that the Tribunal has to take consistent view in passing the interim orders. The contention of the Revenue is that in Tata Consultanc .....

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..... period involved in the case of Ruchi Infotech (supra) where the Tribunal granted unconditional stay. The Hon'ble Supreme Court in case of Tata Consultancy Services (supra) has held that software in canned form will be covered as goods. However, the Board's circular dated 17-12-2003 remained in force till 9-5-2007. The applicant has been able to make out a prima facie case in their favour. In the .....

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