TMI Blog2008 (9) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... demand is on the 55% - appellant submitted that maintenance and repairs of the power plant is already covered by the service tax paid on 45% - electricity being excisable from 16-6-2005, service tax cannot be levied on production of electricity - stay granted - S/136/2008 - 839/2008 - Dated:- 24-9-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) S/Shri A.P. Datar, Sr. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is the case of the appellants as made out by the ld. Senior Counsel today that the present demand, which has been raised in terms of Section 65(64) of the Finance Act, 1994 under the head "maintenance or repair services" as per the amended definition of this service, which includes maintenance and repairs of immovable property also, cannot be sustained on the facts of this case. It is submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we have found good reason to grant waiver of predeposit and stay of recovery in respect of the adjudged dues. Accordingly, we grant these reliefs. We also note that appeal No. ST/175/07 of the same assessee involving a similar issue stands posted to 10-10-2008 for hearing. We are told that appeal No. ST/103/08 ibid is also pending. Both sides suggest that all the appeals be heard and disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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