https://www.taxtmi.com/caselaws?id=130032 The Appellate Tribunal CESTAT NEW DELHI waived the pre-deposit requirement for maintenance or repair of plant and machinery before 16-6-2005, as it was not considered a taxable service at that time. This decision was based on the absence of technical evidence and literature in the case, and the specific entry in the statute book under Section 65(64) of the Finance Act, 1994. en-us Thu, 28 May 2009 00:00:00 +0530 Wed, 17 Apr 2013 09:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=130032 The Appellate Tribunal CESTAT NEW DELHI waived the pre-deposit requirement for maintenance or repair of plant and machinery before 16-6-2005, as it was not considered a taxable service at that time. This decision was based on the absence of technical evidence and literature in the case, and the specific entry in the statute book under Section 65(64) of the Finance Act, 1994. Case-Laws Service Tax Thu, 28 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=130032