https://www.taxtmi.com/caselaws?id=205276 The Tribunal found that the appellant established a prima facie case for waiver of pre-deposit concerning service tax liabilities for 'Renting of Immovable Property' and 'Management, Maintenance & Repair Services'. The Tribunal noted that the appellant's leasing of vacant land for storage and warehousing did not fall under 'Renting of Immovable Property Services' as per Budget 2007-2008 and relevant clarifications. Additionally, the operation and maintenance of a mud plant were not considered 'Management, Maintenance & Repair Services'. As a result, the waiver application was granted, and recovery of the amounts was halted pending appeal resolution. en-us Mon, 29 Nov 2010 00:00:00 +0530 Fri, 03 Jun 2011 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205276 The Tribunal found that the appellant established a prima facie case for waiver of pre-deposit concerning service tax liabilities for 'Renting of Immovable Property' and 'Management, Maintenance & Repair Services'. The Tribunal noted that the appellant's leasing of vacant land for storage and warehousing did not fall under 'Renting of Immovable Property Services' as per Budget 2007-2008 and relevant clarifications. Additionally, the operation and maintenance of a mud plant were not considered 'Management, Maintenance & Repair Services'. As a result, the waiver application was granted, and recovery of the amounts was halted pending appeal resolution. Case-Laws Service Tax Mon, 29 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205276