2009 (11) TMI 475 - AT - Service Tax

Management, maintenance or repair service - The appellants are carrying out testing and repair of the cylinders received from their customers i.e., IOCL, HPCL, BPCL under a contract which is a contract for doing various activities. The entire activity will fall under the category of repair and maintenance services which is taxable from 1-6-2007. Held that - assessee had made out a prima facie case for complete waiver of pre-deposit of amount confirmed in impugned order under said category.

Summary

The Appellate Tribunal CESTAT, Bangalore granted a stay petition for waiver of pre-deposit of service tax amounting to Rs. 7,06,874. The tribunal found that the activity of painting and repairing cylinders did not fall under the category of taxable repair and maintenance services during the relevant period. The waiver of pre-deposit was allowed, and recovery stayed pending appeal disposal.