https://www.taxtmi.com/caselaws?id=128622 The Tribunal condoned a marginal delay in filing an appeal due to an error in the date of receipt of the impugned order. It classified the services provided by the appellants as repair and maintenance services for service tax liability, rejecting the argument for classification as a Works Contract. The Tribunal ordered a pre-deposit of Rs. 25,000 within three months, allowing waiver of the balance amount of service tax and interest, with recovery stayed pending appeal disposal. The Revenue was prohibited from taking coercive action during the appeal process. en-us Fri, 26 Dec 2008 00:00:00 +0530 Tue, 09 Apr 2013 13:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128622 The Tribunal condoned a marginal delay in filing an appeal due to an error in the date of receipt of the impugned order. It classified the services provided by the appellants as repair and maintenance services for service tax liability, rejecting the argument for classification as a Works Contract. The Tribunal ordered a pre-deposit of Rs. 25,000 within three months, allowing waiver of the balance amount of service tax and interest, with recovery stayed pending appeal disposal. The Revenue was prohibited from taking coercive action during the appeal process. Case-Laws Service Tax Fri, 26 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128622