https://www.taxtmi.com/caselaws?id=2517 The Tribunal directed the appellant to make a partial pre-deposit within a specified timeframe to avail of a waiver on the remaining duty and penalty under Sections 76 and 78 of the Service Tax regime. The dispute centered on the interpretation of a Notification exempting certain maintenance services from Service Tax, with the Tribunal finding that while a portion of the maintenance activity was exempted, services related to MICR cheque processing were not covered by the exemption. Failure to comply with the pre-deposit requirement would lead to dismissal of the appeal. en-us Thu, 21 Jun 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2517 The Tribunal directed the appellant to make a partial pre-deposit within a specified timeframe to avail of a waiver on the remaining duty and penalty under Sections 76 and 78 of the Service Tax regime. The dispute centered on the interpretation of a Notification exempting certain maintenance services from Service Tax, with the Tribunal finding that while a portion of the maintenance activity was exempted, services related to MICR cheque processing were not covered by the exemption. Failure to comply with the pre-deposit requirement would lead to dismissal of the appeal. Case-Laws Service Tax Thu, 21 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2517