https://www.taxtmi.com/caselaws?id=236825 Re-rubberising of old and used printing rollers was treated as falling within the widened definition of management, maintenance or repair service from 16/06/2005, so no prima facie merits case was made out against the service tax demand at the interim stage. However, the assessee had disclosed the activity to the department, held registration under Business Auxiliary Service, and indicated a claim for exemption, so the limitation plea for the normal period required consideration. Interim relief was therefore confined to a partial pre-deposit limited to the non-time-barred demand, with stay of the remaining demand, interest, and penalties on compliance. en-us Tue, 26 Feb 2013 00:00:00 +0530 Mon, 09 Sep 2013 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236825 Re-rubberising of old and used printing rollers was treated as falling within the widened definition of management, maintenance or repair service from 16/06/2005, so no prima facie merits case was made out against the service tax demand at the interim stage. However, the assessee had disclosed the activity to the department, held registration under Business Auxiliary Service, and indicated a claim for exemption, so the limitation plea for the normal period required consideration. Interim relief was therefore confined to a partial pre-deposit limited to the non-time-barred demand, with stay of the remaining demand, interest, and penalties on compliance. Case-Laws Service Tax Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236825