2007 (6) TMI 120 - AT - Service Tax

Appellant contended that reconditioning was included in Management, maintenance or repair service with effect from 2005 and demand is for earlier period Appellant having strong prima facie case on merits pre-deposit of service tax waived

Summary

The Appellate Tribunal CESTAT, New Delhi heard both sides and perused the record. The impugned order imposed service tax by treating reconditioning as repair-cum-maintenance. The appellant argued that reconditioning was included only from 2005, not for the earlier period. The appellant had already deposited Rs. 60,000 out of the demand of about Rs. 2.30 lakhs. The definition of service during the relevant period did not treat reconditioning as repair cum maintenance. The appellant had a strong prima facie case on merits. Further pre-deposit requirement was waived, and the stay application was allowed.