https://www.taxtmi.com/caselaws?id=242339 In a service tax pre-deposit dispute before CESTAT, testing and painting of old and used gas cylinders were treated prima facie as maintenance and repair service, so complete waiver of pre-deposit was not justified. The paint used in the process was regarded as a consumable for providing that service, and the claim that it was separately sold goods for the purpose of Notification No. 12/2003-S.T. was not accepted for full waiver relief. Partial waiver was granted instead, subject to a deposit of Rs. 1,50,000, after which the balance service tax, interest and penalty stood waived. en-us Tue, 24 Jan 2012 00:00:00 +0530 Mon, 13 Jan 2014 09:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242339 In a service tax pre-deposit dispute before CESTAT, testing and painting of old and used gas cylinders were treated prima facie as maintenance and repair service, so complete waiver of pre-deposit was not justified. The paint used in the process was regarded as a consumable for providing that service, and the claim that it was separately sold goods for the purpose of Notification No. 12/2003-S.T. was not accepted for full waiver relief. Partial waiver was granted instead, subject to a deposit of Rs. 1,50,000, after which the balance service tax, interest and penalty stood waived. Case-Laws Service Tax Tue, 24 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242339