BHARAT MECHANICAL AND STRUCTURAL WORKS Vs. CCE

JUDGEMENT

(1.) LD . Counsel Shri T.P.S. Chauhan submits that prior to 16.6.2005 plant and machinery which were immovable in nature any maintenance or repair thereof were not taxable service and the appellant was intended to be brought to the fold of law. Therefore pre -deposit may be waived.

(2.) LD . DR submits that the definition before 16.6.2005 or thereafter shall not bring any difference to the case. Therefore pre -deposit may be called for. Heard both sides. We find that the ld. Commissioner noticing no affidavit of any technical person such as engineer was filed to know the nature of property i.e. whether movable or immovable property, disallowed relief to the Appellant. Also he noticed that no technical literatures like drawing was before him. When we noticed that a specific entry was made in statute book with effect from 16.5.05 under Section 65(64) of the Finance Act 1994, and the Appellant's case falls prior to the amendment (i.e. 1.7.2000 to 19.2.2005), the appellant may not be dealt deterrently at this stage. Therefore we waive requirement of pre -deposit during pendency of the appeal.