https://www.taxtmi.com/caselaws?id=244317 The Tribunal granted waiver and stay to the appellant regarding adjudged dues for service tax and education cesses under the Head maintenance or repair service. The Tribunal found that the appellant had a prima facie case against the impugned demand as another company undertook maintenance/repairs of the air conditioner during the material period. The appellant was not liable for the costs of operating the air conditioner reimbursed by occupants, which should not be taxed under maintenance or repair service. The Tribunal granted the waiver and stay requested by the appellant. en-us Wed, 20 Feb 2013 00:00:00 +0530 Mon, 01 Dec 2014 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244317 The Tribunal granted waiver and stay to the appellant regarding adjudged dues for service tax and education cesses under the Head maintenance or repair service. The Tribunal found that the appellant had a prima facie case against the impugned demand as another company undertook maintenance/repairs of the air conditioner during the material period. The appellant was not liable for the costs of operating the air conditioner reimbursed by occupants, which should not be taxed under maintenance or repair service. The Tribunal granted the waiver and stay requested by the appellant. Case-Laws Service Tax Wed, 20 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244317