Customs, Excise and Gold Tribunal - Mumbai
Suzlon Windfarm Services Ltd. vs Commissioner Of Cen. Excise on 14 March, 2007
ORDER
Jyoti Balasundaram, Vice President
1. On hearing both sides on the application for waiver of pre-deposit of service tax of Rs. 87,56,501 confirmed for the period 1999-2000 to 2002-2003, and penalty of Rs. 100/- per day under Section 76 and penalty of an amount equal to service tax confirmed under Section 78 of the Finance Act, 1944, we are of the view that a strong prima facie case for total waiver has been made out by the applicants, as the very same issue as to whether operation and maintenance of power plant by the applicants herein amounts to rendering the services as Consulting engineer, is covered in their favour by the decision of the Tribunal in Rolls Royce Indus. Power (I) Ltd. v. Commr. of Cen.Ex. Vishakhapatnam . We, therefore, grant the prayer by dispensing with the pre-deposit and stay the recovery of the amounts pending the appeal.