TMI Blog2013 (12) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... Stay granted partly. - ST/269, 270/2011 - - - Dated:- 7-5-2013 - P K Das And Mathew John, JJ. For the Appellant : Shri K Sivarajan, Cons. For the Respondent : Shri K S V V Prasad, SDR PER : Pradip Kumar Das As the issue involved in these applications is common, they are taken up together for disposal. 2. The applicants filed these applications for waiver of pre-deposit of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 66A of the Finance Act, 1994 under Rule 2(i)(d)(iv) of the Service Tax Rules, 1994. 5. The learned consultant submits that the demand of tax is liable to be set aside on merit as well as on limitation He drew the attention of the Bench to the legislative changes of the definition of "Management, Maintenance or Repair Service" from time to time. With effect from 01.06.2007, in the definition of " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le service. It provides that any service are "provided in relation to any goods or material of an immovable property, as the case may be, situated in India at the time of provision of service, through internet or an electronic network including computer network or any other means, then such taxable service, whether or not performed in India shall be treated as taxable service performed in India." ..... X X X X Extracts X X X X X X X X Extracts X X X X
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