CESTAT exempts pre-deposit for plant maintenance pre-2005

The Appellate Tribunal CESTAT NEW DELHI waived the pre-deposit requirement for maintenance or repair of plant and machinery before 16-6-2005, as it was not considered a taxable service at that time. This decision was based on the absence of technical evidence and literature in the case, and the specific entry in the statute book under Section 65(64) of the Finance Act, 1994.

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The Appellate Tribunal CESTAT NEW DELHI waived the requirement of pre-deposit for maintenance or repair of plant and machinery before 16-6-2005 as it was not considered a taxable service at that time. The Tribunal noted the absence of technical evidence and literature in the case. The waiver was granted due to the specific entry in the statute book under Section 65(64) of the Finance Act, 1994.

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