https://www.taxtmi.com/caselaws?id=207195 At the stay stage, a limitation plea based on departmental knowledge was not accepted as sufficient to justify full waiver of pre-deposit, since extended limitation under the proviso to Section 11A(1) of the Central Excise Act was treated as still applicable. On the taxability issue, the activity of maintenance or repair service relating to transformers was not found, on a prima facie reading of the amended service definition, to fall outside the service tax net. The Tribunal nevertheless granted partial relief by reducing the pre-deposit amount and directing the appeal to proceed on merits after compliance with the reduced deposit requirement. en-us Fri, 03 Dec 2010 00:00:00 +0530 Tue, 22 Nov 2011 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207195 At the stay stage, a limitation plea based on departmental knowledge was not accepted as sufficient to justify full waiver of pre-deposit, since extended limitation under the proviso to Section 11A(1) of the Central Excise Act was treated as still applicable. On the taxability issue, the activity of maintenance or repair service relating to transformers was not found, on a prima facie reading of the amended service definition, to fall outside the service tax net. The Tribunal nevertheless granted partial relief by reducing the pre-deposit amount and directing the appeal to proceed on merits after compliance with the reduced deposit requirement. Case-Laws Service Tax Fri, 03 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207195