https://www.taxtmi.com/caselaws?id=222017 The Tribunal granted the appellant's request for waiver and stay of adjudged dues under the "Management, Maintenance or Repair Service" head. The appellant successfully argued that the services provided were classified under "Information Technology Software Service" based on a specific agreement with a customer. The Tribunal agreed that service tax was only payable from a certain date under this classification, not under the disputed category. The Tribunal also questioned the denial of abatement under Notification No. 12/03-ST and granted the appellant relief by waiving predeposit and staying recovery of the dues. en-us Wed, 13 Jun 2012 00:00:00 +0530 Wed, 10 Apr 2013 23:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222017 The Tribunal granted the appellant's request for waiver and stay of adjudged dues under the "Management, Maintenance or Repair Service" head. The appellant successfully argued that the services provided were classified under "Information Technology Software Service" based on a specific agreement with a customer. The Tribunal agreed that service tax was only payable from a certain date under this classification, not under the disputed category. The Tribunal also questioned the denial of abatement under Notification No. 12/03-ST and granted the appellant relief by waiving predeposit and staying recovery of the dues. Case-Laws Service Tax Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222017