https://www.taxtmi.com/caselaws?id=244734 A prima facie exemption under Notification No. 12/2003-ST was recognised for the value of materials sold during repair activity because the adjudication order had already recorded satisfaction of the notification conditions and that finding was not challenged by Revenue. On that basis, the Tribunal treated the exemption finding as operative for interim purposes and held that the appellant had shown a prima facie case for waiver of pre-deposit and stay of recovery. Reliance on valuation under Rule 5 of the Service Tax (Determination of Value) Rules, 2006 did not defeat interim relief at the admission stage. en-us Wed, 21 Aug 2013 00:00:00 +0530 Mon, 20 Feb 2017 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244734 A prima facie exemption under Notification No. 12/2003-ST was recognised for the value of materials sold during repair activity because the adjudication order had already recorded satisfaction of the notification conditions and that finding was not challenged by Revenue. On that basis, the Tribunal treated the exemption finding as operative for interim purposes and held that the appellant had shown a prima facie case for waiver of pre-deposit and stay of recovery. Reliance on valuation under Rule 5 of the Service Tax (Determination of Value) Rules, 2006 did not defeat interim relief at the admission stage. Case-Laws Service Tax Wed, 21 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244734