CESTAT rules reconditioning not repair-cum-maintenance. Appellant's pre-deposit waived, stay granted.

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, finding that reconditioning should not be treated as repair-cum-maintenance for the relevant period. The appellant had a strong prima facie case on merits, and the pre-deposit requirement was waived while the stay application was allowed.

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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.

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