MOHAN ENTERPRISES Vs. COMMR. OF C. EX.

JUDGEMENT

(1.) THIS stay petition is filed for waiver of pre -deposit of the following amounts:

(2.) (i) Service Tax Rs. 7,70,588/ -.

(3.) THE above mentioned demands of service tax was confirmed by the adjudicating authority and upheld by the Commissioner (Appeals) on the ground that the Appellants had provided the services of 'Commercial or Industrial Construction', 'Renting of Immovable Property', and 'Management, Maintenance or Repair'. The said findings are recorded by both the lower authorities on the ground that the Appellants had leased out their open plot near Godown to various companies and provided electricity in those area due to which they had rendered the services of 'Renting of Immovable Property'. The learned Counsel submits that the said activity of renting of vacant land would not fall under the category of 'Renting of Immovable Property Services'. It is the submission that major portion of the demands of service tax is on this service while the other demands are on 'Commercial or Industrial Construction Services' and 'Rent -a -Cab Services' which are minor demands. As regards the 'Management, Maintenance & Repair Services', he submits that the Appellant had been only operating the mud plant which was taken on contract for operation, maintenance & repair of the mud plant. It is the submission that the operation and maintenance go hand in hand and there is no operation and maintenance involved in the mud plant in question.