https://www.taxtmi.com/caselaws?id=221313 The Tribunal directed the appellant to pre-deposit Rs. 8,00,000/- within six weeks for waiver and stay on penalties and interest regarding a service tax demand of Rs. 32,53,769/- covering the period from July 2003 to March 2009 related to maintenance/repairs at Naval Dockyard. The appellant's exemption claim under "Commercial or Industrial Construction Service" was contested, and the lack of financial hardship plea in the stay application was noted. Despite the limitation plea and arguments against the service tax demand, the Tribunal upheld the pre-deposit requirement for waiver and stay, emphasizing the ambiguity surrounding the nature of the repaired/maintained property and the inadequacy of supporting clarifications. en-us Thu, 16 Feb 2012 00:00:00 +0530 Tue, 05 Mar 2013 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221313 The Tribunal directed the appellant to pre-deposit Rs. 8,00,000/- within six weeks for waiver and stay on penalties and interest regarding a service tax demand of Rs. 32,53,769/- covering the period from July 2003 to March 2009 related to maintenance/repairs at Naval Dockyard. The appellant's exemption claim under "Commercial or Industrial Construction Service" was contested, and the lack of financial hardship plea in the stay application was noted. Despite the limitation plea and arguments against the service tax demand, the Tribunal upheld the pre-deposit requirement for waiver and stay, emphasizing the ambiguity surrounding the nature of the repaired/maintained property and the inadequacy of supporting clarifications. Case-Laws Service Tax Thu, 16 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221313