https://www.taxtmi.com/caselaws?id=131031 The Tribunal denied the application for waiver of pre-deposit of total Service tax and penalty under Sections 76 and 78 of the Finance Act, 1994. The applicants' claim of engaging in maintenance and repair services, thus not liable to tax, was rejected due to insufficient evidence. Their request for abatement under Notification No. 12/2003-S.T. was also dismissed for lack of proof of material sales during taxable services provision. The Tribunal directed the applicants to deposit an additional amount within a specified period to avoid pre-deposit, with recovery stayed pending appeals, emphasizing the need for clear evidence and compliance with directives. en-us Thu, 14 May 2009 00:00:00 +0530 Wed, 17 Apr 2013 10:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=131031 The Tribunal denied the application for waiver of pre-deposit of total Service tax and penalty under Sections 76 and 78 of the Finance Act, 1994. The applicants' claim of engaging in maintenance and repair services, thus not liable to tax, was rejected due to insufficient evidence. Their request for abatement under Notification No. 12/2003-S.T. was also dismissed for lack of proof of material sales during taxable services provision. The Tribunal directed the applicants to deposit an additional amount within a specified period to avoid pre-deposit, with recovery stayed pending appeals, emphasizing the need for clear evidence and compliance with directives. Case-Laws Service Tax Thu, 14 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=131031