2016 (12) TMI 602

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..... nt(AR) for the respondent. ORDER Appellant is registered with the Department under Management, Maintenance or Repair Services and Erection, Commissioning or Installation Service. Issue in dispute relates to demand of service tax liability on services provided in respect of a. Maintenance of ships - Rs. 45,33,465/- b. Annual Maintenance Contract - Rs. 4,84,239/- c. Materials supplied .....

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..... aid by them and they are not disputing the liability. He further submitted that an amount of Rs. 4,51,492/along with interest of Rs. 40,015/- has already been deposited but not appropriated by the lower authorities. In the circumstances, he prays for grant of stay with full waiver. 3.  On the other hand, for the Department, learned AR vigorously opposes the stay and submits that suitable pre .....

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