https://www.taxtmi.com/caselaws?id=218479 The Tribunal upheld the classification and taxability of services prior to 01.06.2007 under specific service categories, rejecting the appellant's claim that these services were not taxable before this date. It was determined that free issue material should have been included in the taxable value of services provided. The appellant's availing of CENVAT Credit disqualified them from claiming the benefit of Notification No.1/2006-ST. Despite acknowledging the appellant's financial hardship, the Tribunal required a partial pre-deposit of Rs.4.5 crores, granting a stay against the recovery of the balance amounts upon deposit within eight weeks. en-us Mon, 29 Oct 2012 00:00:00 +0530 Fri, 15 Nov 2013 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218479 The Tribunal upheld the classification and taxability of services prior to 01.06.2007 under specific service categories, rejecting the appellant's claim that these services were not taxable before this date. It was determined that free issue material should have been included in the taxable value of services provided. The appellant's availing of CENVAT Credit disqualified them from claiming the benefit of Notification No.1/2006-ST. Despite acknowledging the appellant's financial hardship, the Tribunal required a partial pre-deposit of Rs.4.5 crores, granting a stay against the recovery of the balance amounts upon deposit within eight weeks. Case-Laws Service Tax Mon, 29 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218479