ELDI TECH Vs. COMMISSIONER OF C. EX., VISAKHAPATNAM

JUDGEMENT

(1.) AFTER hearing both sides, we grant waiver of pre -deposit and stay of recovery in respect of the adjudged dues in view of Section 98(1) of the Finance Act, 2012 whereunder it has been provided that no service tax shall be levied or collected in respect of management, maintenance, or repair of non -commercial Government buildings during the period on and from 16 -6 -2005 till the date on which Section 66Bof the said Finance Act comes into force. The impugned demand is under the said category and for the period from 1 -4 -2008 to 31 -3 -2010 and the same is in respect of activities undertaken by the appellant in respect of buildings belonging to Defence Ministry, Govt. of India. Hence this order.