TMI Blog2006 (11) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... r. S.L. Peeran, Judicial Member. The appellant is a PSU. They have obtained clearance from the Committee of Secretaries. They were providing maintenance and repair services to various customers on the basis of quotations. By Notification No. 7/2003 issued in terms of clause 64 of section 65 of the Finance Act, the activity of maintenance and repairs were brought within the ambit of Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order, where the Commissioner has attempted to distinguish this judgment. He submits that this judgment is not distinguishable and applies on all fours to the facts of the case. He submits that in terms of the cited Board Circular and Tribunal ruling, the Service Tax of more than ₹ 18 crores confirmed in the impugned order along with penalty is required to be waived. 3. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the burden of deposit has to be shared by Government of India and the amounts are being transferred from one department to another department. Taking the overall facts and circumstances including the merits of the case argued by the appellants, we grant full waiver of pre-deposit and staying its recovery till the disposal of the appeal. As the amounts are more than ₹ 18 crores, appeal has to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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