TMI Blog2015 (12) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... air or maintenance of immovable property, therefore, the contention of the ld. Counsel for the applicant is not acceptable. We further find that the Counsel for the applicant M/s King Technical Traders, submits that the applicant have paid sale tax on some of the parts and the said amount is deducted from the service tax. - applicants have failed to make out a complete waiver of pre-deposit - Part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. The applicants have entered into an agreement with UP Rajya Vidyut Utpadan Nigam Ltd. for repairing and overhauling of pumps viz. ash sealing pumps etc. during the impugned period. Revenue is of the view that the activity of repair or maintenance service executed by the applicant is covered by maintenance or repair services with effect from 1.7.03. Therefore, they are liable to pay service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. He further submits that in the case of King Technical and Traders, the applicants have supplied certain parts for which they have paid sales tax on the said amount, therefore, the service tax is not payable. 5. On the other hand, Ld. A.R. opposes the contention of the ld. Counsel for the applicants and draws our attention to the agreement for execution of the work done by the applicant. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the applicant have paid sale tax on some of the parts and the said amount is deducted from the service tax. 8. In these circumstances, we find that the applicants have failed to make out a complete waiver of pre-deposit. Therefore, we direct the applicant to make pre-deposit of 10% of the service tax involved within period of four weeks and report compliance on 19.3.2015. On such compliance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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