https://www.taxtmi.com/caselaws?id=242234 The court granted a waiver of pre-deposit and ordered a stay on the collection of dues during the appeal process for a dispute involving service tax payment on free services provided during the warranty period by an authorized dealer of M/s. Tata Motors. The court recognized Debit Notes as evidence of the cost of goods, supporting the applicant's claim for exemption under Notification No.12/2003-ST. This decision highlights the significance of documentary evidence in determining tax liability and eligibility for exemptions under relevant notifications. en-us Mon, 18 Feb 2013 00:00:00 +0530 Thu, 09 Jan 2014 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242234 The court granted a waiver of pre-deposit and ordered a stay on the collection of dues during the appeal process for a dispute involving service tax payment on free services provided during the warranty period by an authorized dealer of M/s. Tata Motors. The court recognized Debit Notes as evidence of the cost of goods, supporting the applicant's claim for exemption under Notification No.12/2003-ST. This decision highlights the significance of documentary evidence in determining tax liability and eligibility for exemptions under relevant notifications. Case-Laws Service Tax Mon, 18 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242234