https://www.taxtmi.com/caselaws?id=252680 The Tribunal granted a stay against recovery and waived the pre-deposit requirement for the appellants in a case concerning Service Tax liability on spares/parts for repair and maintenance. The Tribunal found that the appellants had made a prima facie case for exemption under Notification No. 12/2003-S.T., as they had detailed the spares and materials used and sold for providing services. The Tribunal considered the specific facts of the case and the appellant's compliance with tax regulations, leading to relief for the appellants in the matter of Service Tax liability. en-us Thu, 13 Feb 2014 00:00:00 +0530 Fri, 31 Oct 2014 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252680 The Tribunal granted a stay against recovery and waived the pre-deposit requirement for the appellants in a case concerning Service Tax liability on spares/parts for repair and maintenance. The Tribunal found that the appellants had made a prima facie case for exemption under Notification No. 12/2003-S.T., as they had detailed the spares and materials used and sold for providing services. The Tribunal considered the specific facts of the case and the appellant's compliance with tax regulations, leading to relief for the appellants in the matter of Service Tax liability. Case-Laws Service Tax Thu, 13 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252680