S.N. Jha, J. (President) - (1.)THE Revenue has filed application for stay of the order of the Commissioner (Appeals). The dispute relates to Service tax and the period of dispute is 1 -7 -03 to 15 -6 -05. It may be mentioned here that w.e.f. 16 -6 -05, the definition of 'maintenance and repair service' in Section 65 of the Finance Act, 1994 was amended and on this ground, the imposition of tax for the period prior to 16 -6 -05 has been deleted by the Commissioner (Appeals) while, at the same time, confirming the imposition for the subsequent period i.e. post 16 -6 -05. For the latter period, against that part order of the Commissioner (Appeals), the assessee has come in Appeal Nos. ST/395 -96/07, in which by order dated 22 -8 -07, it has been granted complete waiver. By the present application, the Revenue seeks stay of the operation of the Commissioner's order pertaining to the period prior to 16 -6 -05.
(2.)IF the stay is granted, it will obviously result in revival of the relevant part of the order -in -original which will enable the Department to recover the demand without adjudication on merits by the Tribunal.
We are, therefore, not inclined to pass any order for stay.

(3.)THESE appeals may be tagged with Appeal Nos. ST/395 -96/07.
(Order dictated in the open Court)