https://www.taxtmi.com/caselaws?id=251386 The Tribunal ruled in favor of the appellant, finding that the services provided did not fall under 'Management, Maintenance or Repair Service' but rather under 'Information Technology Service,' taxable from 16/05/2008. The Tribunal emphasized that even if the services hypothetically fell under the former category before 01/03/2008, electronically rendered services could not be taxed under 'management, maintenance or repair service.' Consequently, the Tribunal granted unconditional waiver from pre-deposit and stayed recovery during the appeal's pendency. en-us Mon, 04 Aug 2014 00:00:00 +0530 Fri, 03 Jul 2015 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251386 The Tribunal ruled in favor of the appellant, finding that the services provided did not fall under 'Management, Maintenance or Repair Service' but rather under 'Information Technology Service,' taxable from 16/05/2008. The Tribunal emphasized that even if the services hypothetically fell under the former category before 01/03/2008, electronically rendered services could not be taxed under 'management, maintenance or repair service.' Consequently, the Tribunal granted unconditional waiver from pre-deposit and stayed recovery during the appeal's pendency. Case-Laws Service Tax Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251386