https://www.taxtmi.com/caselaws?id=241069 The Tribunal ruled against the applicants seeking a waiver of pre-deposit of Service Tax demand, amounting to Rs. 1,35,03,934/-, along with interest and penalties under Sections 77 and 78 of the Finance Act, 1994. The Tribunal determined that the services provided by the applicants fell under the category of 'Maintenance or Repair Service' liable for Service Tax, as they were engaged in construction, repair, reconditioning, or replacement of a portion of the highway system. The Tribunal directed the applicants to make a pre-deposit of Rs. 15 lakhs within four weeks, with the balance amount of Service Tax, interest, and penalties to be waived during the appeal's pendency upon compliance. en-us Wed, 28 Dec 2011 00:00:00 +0530 Mon, 16 Dec 2013 16:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241069 The Tribunal ruled against the applicants seeking a waiver of pre-deposit of Service Tax demand, amounting to Rs. 1,35,03,934/-, along with interest and penalties under Sections 77 and 78 of the Finance Act, 1994. The Tribunal determined that the services provided by the applicants fell under the category of 'Maintenance or Repair Service' liable for Service Tax, as they were engaged in construction, repair, reconditioning, or replacement of a portion of the highway system. The Tribunal directed the applicants to make a pre-deposit of Rs. 15 lakhs within four weeks, with the balance amount of Service Tax, interest, and penalties to be waived during the appeal's pendency upon compliance. Case-Laws Service Tax Wed, 28 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241069