https://www.taxtmi.com/caselaws?id=236599 The Tribunal upheld the Service Tax liability on the Government undertaking for maintenance and repair services provided to private parties, emphasizing the applicability of tax laws regardless of the service provider's status. The judgment clarified that the exemption notification did not absolve the appellant from prior tax liability and required them to pay Service Tax for the relevant periods. The Tribunal differentiated the case from previous decisions, directing the appellant to make a pre-deposit of 50% of the Service Tax amount. en-us Mon, 26 Nov 2012 00:00:00 +0530 Mon, 02 Sep 2013 13:01:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236599 The Tribunal upheld the Service Tax liability on the Government undertaking for maintenance and repair services provided to private parties, emphasizing the applicability of tax laws regardless of the service provider's status. The judgment clarified that the exemption notification did not absolve the appellant from prior tax liability and required them to pay Service Tax for the relevant periods. The Tribunal differentiated the case from previous decisions, directing the appellant to make a pre-deposit of 50% of the Service Tax amount. Case-Laws Service Tax Mon, 26 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236599