https://www.taxtmi.com/caselaws?id=78637 The Tribunal found that the appellant's services did not clearly align with the 'Cargo Handling Service' and 'Maintenance or Repair Service' categories for Service Tax liability determination. Due to the lack of specific categorization by the adjudicating authority and the appellant's prima facie case for a waiver of pre-deposit, the Tribunal allowed the application for waiver and stayed the recovery of specified amounts until the final disposal of the appeal. en-us Mon, 21 Jun 2010 00:00:00 +0530 Mon, 06 Dec 2010 11:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78637 The Tribunal found that the appellant's services did not clearly align with the 'Cargo Handling Service' and 'Maintenance or Repair Service' categories for Service Tax liability determination. Due to the lack of specific categorization by the adjudicating authority and the appellant's prima facie case for a waiver of pre-deposit, the Tribunal allowed the application for waiver and stayed the recovery of specified amounts until the final disposal of the appeal. Case-Laws Service Tax Mon, 21 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78637