https://www.taxtmi.com/caselaws?id=217113 The Tribunal granted the appellant's request for waiver and stay regarding the demand for service tax and education cess for the period from 1-7-2003 to 8-7-2004. The appellant, a commission agent undertaking repairs of machines, claimed exemption under Notification No. 13/2003-S.T. for 'Business Auxiliary Service'. The Tribunal interpreted the 'Explanation' to the definition of 'Business Auxiliary Service' under the Finance Act, 1994, and found that the repairs undertaken by the appellant were in relation to the sale of machines, falling within the ambit of 'Business Auxiliary Service'. Consequently, the demand under a different head was deemed unsustainable, leading to a waiver of pre-deposit and stay of recovery for the adjudged dues. en-us Tue, 07 Feb 2012 00:00:00 +0530 Mon, 01 Oct 2012 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217113 The Tribunal granted the appellant's request for waiver and stay regarding the demand for service tax and education cess for the period from 1-7-2003 to 8-7-2004. The appellant, a commission agent undertaking repairs of machines, claimed exemption under Notification No. 13/2003-S.T. for 'Business Auxiliary Service'. The Tribunal interpreted the 'Explanation' to the definition of 'Business Auxiliary Service' under the Finance Act, 1994, and found that the repairs undertaken by the appellant were in relation to the sale of machines, falling within the ambit of 'Business Auxiliary Service'. Consequently, the demand under a different head was deemed unsustainable, leading to a waiver of pre-deposit and stay of recovery for the adjudged dues. Case-Laws Service Tax Tue, 07 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217113