9911796707
TMI Blog2013 (8) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... amlpatti Operating Pvt. Ltd. to Shapoorji Pallonji Infrastructure Capital Co. Ltd. The application is enclosed with supporting order of the Bombay High Court in this regard and therefore, the request for change in the name of the appellant is allowed. In the same appeal, there is an application filed by Revenue for changing the name of the respondent from Commissioner of Central Excise, Chennai -III to Commissioner of Service Tax, Chennai, since the appellant is presently registered with the Commissioner of Service Tax, Chennai, this request is also allowed. 3. In Appeal No. ST/265/2012 and ST/266/2012, there are applications filed by the applicant for early hearing of stay petitions. Since, the stay petitions are taken up for hearing toda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 1,09,70,668 ST/266/12 Apr 10 to Sep10 6,01,7000 Total 2,83,14,057 6. The Ld. Counsel for the applicant submits that what they are doing is not management or maintenance of immovable property but manufacturing of electricity which is an excisable item. Since manufacturing is specifically mentioned in Business Auxiliary Service and excluded it cannot be brought under service tax under another entry. She further contests that operation of a power plant will not be covered by the definition of Management Maintenance and Repair Service as defined in Section 65(64) of the Finance Act, 1994. She submits that this matter has been dealt by the Tribunal in the following orders viz: 1. Covanta Samalpatti Operating Pvt. Ltd. Vs. CST, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have treated that activity as service provided and paid service tax applicable. The Ld AR for Revenue pointed out that on this portion of the consideration they collected service tax from the service recipient. The Ld. Advocate for applicant rebuts the argument stating that the payment is out of total consideration under the contract and from the monies received by them without passing on the incidence to the service recipient they have borne it themselves 9. Since the issue is contentious, we find it is appropriate that we grant waiver of pre-deposit in these cases also following the previous orders in applicant's own case and examine the issue at the time of final hearing of the appeals. So we order waiver of pre-deposit of dues fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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