KRISHNA ELECTRICAL CONTRACTORS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE above appeal relating to leviability of Service tax on maintenance and repair charges is admitted as prima facie, the appellants have satisfied me that during the period in dispute, which is prior to 16 -6 -05, no Service tax is leviable on maintenance and repair and management of immovable property and Indian Oil Corporation Ltd. whose power motor control centre is maintained and repaired by the appellants have confirmed that the power motor control centre is immovable property.

(2.) I now take up the application for waiver of pre -deposit of Service tax of Rs. 18,824/ - and penalty of Rs. 500/ -. The period in dispute is July' 03 to July '04. I see prima facie force in the submission that it is only w.e.f. 16 -6 -2005 that maintenance and management of immovable property became liable to Service tax with the amendment of Section 65(64) of Chapter V of the Finance Act, 1994. Since the period of dispute is prior to that date, prima facie, Service tax is not leviable upon the applicants herein, I, waive pre -deposit of the tax and penalty and stay recovery thereof pending the appeal.