https://www.taxtmi.com/caselaws?id=141043 The appellant, registered under "Maintenance & Repair Service," established a prima facie case for waiver of pre-deposit of duty penalty as denial of credit for input services used in maintenance and operation was deemed unjustified. The Tribunal allowed both stay applications, acknowledging the tax payments made on the entire contractual amount covering maintenance and operation services, leading to the waiver of the duty penalty. en-us Fri, 17 Apr 2009 00:00:00 +0530 Thu, 18 Apr 2013 14:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141043 The appellant, registered under "Maintenance & Repair Service," established a prima facie case for waiver of pre-deposit of duty penalty as denial of credit for input services used in maintenance and operation was deemed unjustified. The Tribunal allowed both stay applications, acknowledging the tax payments made on the entire contractual amount covering maintenance and operation services, leading to the waiver of the duty penalty. Case-Laws Service Tax Fri, 17 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141043