ROLLER CENTRE Vs. COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD

JUDGEMENT

(1.) THIS Stay Petition is filed for waiver of pre -deposit of amount of Service Tax confirmed by the adjudicating authority along with interest and penalty imposed for the period 16 -6 -2005 to 27 -7 -2009 has been covered under the category of Maintenance or Repair service.

(2.) LD . Chartered Accountant appearing on behalf of the appellant submits that the entire issue involved in this appeal is covered by Section 97 of Finance Act, 2012, which states that these services are not to be covered under the category of Maintenance or Repair service during the relevant period and no Service Tax liability to be charged. He would draw our attention to the provisions of Section 97 of Finance Act, 2012.

(3.) LD . SDR submits that this specific provision is for particular period only and in respect of very same service.