https://www.taxtmi.com/caselaws?id=77515 Exempted services under Rule 2(e) of the Cenvat Credit Rules, 2004 cover taxable services exempt from the whole of service tax and also services on which no service tax is leviable under Section 66 of the Finance Act, 1994. On a prima facie view, because the appellant was providing one taxable service, it was not rendering exempted services for the purpose of Rule 6(2) or Rule 6(3)(c). Pre-deposit of the service tax demand and penalty was therefore waived, and recovery of the disputed amounts was stayed pending appeal. en-us Mon, 01 Feb 2010 00:00:00 +0530 Tue, 21 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77515 Exempted services under Rule 2(e) of the Cenvat Credit Rules, 2004 cover taxable services exempt from the whole of service tax and also services on which no service tax is leviable under Section 66 of the Finance Act, 1994. On a prima facie view, because the appellant was providing one taxable service, it was not rendering exempted services for the purpose of Rule 6(2) or Rule 6(3)(c). Pre-deposit of the service tax demand and penalty was therefore waived, and recovery of the disputed amounts was stayed pending appeal. Case-Laws Service Tax Mon, 01 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77515