https://www.taxtmi.com/caselaws?id=75164 The Appellate Tribunal CESTAT, New Delhi restored the appellant's stay application and appeal after confirming COD clearance. The appellant contested a maintenance and repair services demand, arguing against invoking the extended period for service tax liability. Despite objections, the Tribunal acknowledged the appellant's compliance efforts and directed a waiver of pre-deposit for the remaining amount during the appeal, considering the substantial deposit made. The judgment extensively analyzed and ruled on COD clearance, outstanding demand, extended service tax liability period, and pre-deposit waiver, based on arguments presented by both parties. en-us Thu, 02 Jul 2009 00:00:00 +0530 Sun, 28 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75164 The Appellate Tribunal CESTAT, New Delhi restored the appellant's stay application and appeal after confirming COD clearance. The appellant contested a maintenance and repair services demand, arguing against invoking the extended period for service tax liability. Despite objections, the Tribunal acknowledged the appellant's compliance efforts and directed a waiver of pre-deposit for the remaining amount during the appeal, considering the substantial deposit made. The judgment extensively analyzed and ruled on COD clearance, outstanding demand, extended service tax liability period, and pre-deposit waiver, based on arguments presented by both parties. Case-Laws Service Tax Thu, 02 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75164