https://www.taxtmi.com/caselaws?id=128800 The appeal was admitted as no Service tax is leviable on maintenance and repair charges before 16-6-05. The waiver of pre-deposit of Service tax of Rs. 18,824/- and penalty of Rs. 500/- was granted for the period July '03 to July '04 as the Service tax was not applicable during that time. en-us Fri, 01 May 2009 00:00:00 +0530 Thu, 11 Apr 2013 14:34:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128800 The appeal was admitted as no Service tax is leviable on maintenance and repair charges before 16-6-05. The waiver of pre-deposit of Service tax of Rs. 18,824/- and penalty of Rs. 500/- was granted for the period July '03 to July '04 as the Service tax was not applicable during that time. Case-Laws Service Tax Fri, 01 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128800