TaxTMI 
TaxTMI 
2011 (4) TMI 1052
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....ondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is to dispense with the condition of pre-deposit of service tax of Rs. 75,64,939/- (Seventy five lakhs sixty four thousand nine hundred thirty nine only) confirmed against the applicant/appellant along with confirmation of interest and penalty of identical amount imposed under the provisions of Section 78 of Finan....
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....rvice tax net with effect from 16-6-2005, as defined in Section 65(64) of the Finance Act, 1994. As per the definition, service provided by any person under the contract or an agreement for maintenance or repairs of properties, whether immovable or not, was covered under the said definition. As such, the lower authorities after initiating proceedings against the appellants by way of issuance of sh....
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....nagement, maintenance or repair services was introduced subsequent to the construction services and the appellant gets clearly covered under the definition of such services. It also stands clarified by the Board Circular vide F. No. F/332/16/2008-TRU dated 3-6-2008, that maintenance or repair of roads are leviable to service tax under the management, maintenance or repair services. Further, the sa....
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....y service tax as recipient of GTA services. The appellants have accepted that during the period in question they should have discharged the service tax liability but submitted that the same had not been discharged on account of not being aware of the same. 6. Having held that appellants do not have any prima facie case on the both the above counts, we note that they have deposited an amount ....