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<h1>Appellate Tribunal directs appellants to deposit 40% of service tax demand with waiver</h1> The Appellate Tribunal CESTAT NEW DELHI directed four appellants to deposit 40% of service tax demand by a specified date, with waiver of pre-deposit of ... Waiver of pre deposit - Repair & Maintenance service - Held that:- Court have heard such cases of maintenance and repair and cleaning service and directed the appellant to deposit 40% service tax demand. Accordingly, we direct all these four appellants to deposit 40% of service tax demand against each such appellant - Subject to deposit of above amount in cash appeal, there shall be waiver of pre-deposit of balance amount during the pendency of appeals. - Partial stay granted. The Appellate Tribunal CESTAT NEW DELHI directed four appellants to deposit 40% of service tax demand by a specified date, with waiver of pre-deposit of the balance amount during the appeals process.