https://www.taxtmi.com/caselaws?id=248554 The appellant's use of excess plant capacity for manufacture by another concern was treated on a prima facie basis as job work under Rule 4(5) of the Cenvat Credit Rules, 2004. On that view, liability to service tax under Management, Maintenance and Repair services was considered unlikely to arise, so complete waiver of pre-deposit of the disputed service tax and penalties was justified. Recovery was stayed pending disposal of the appeal. en-us Tue, 19 Jun 2012 00:00:00 +0530 Mon, 16 Jun 2014 08:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248554 The appellant's use of excess plant capacity for manufacture by another concern was treated on a prima facie basis as job work under Rule 4(5) of the Cenvat Credit Rules, 2004. On that view, liability to service tax under Management, Maintenance and Repair services was considered unlikely to arise, so complete waiver of pre-deposit of the disputed service tax and penalties was justified. Recovery was stayed pending disposal of the appeal. Case-Laws Service Tax Tue, 19 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248554