https://www.taxtmi.com/caselaws?id=179493 The tribunal confirmed the service tax demand under "Management, Maintenance or Repair Service" for the appellant, an electrical contractor, despite their argument that the service was classifiable under a different category. The tribunal noted the lack of evidence supporting the appellant's claims and ordered a pre-deposit of 50% of the tax liability, with recovery of the remaining amount stayed pending appeal. The tribunal also considered the appellant's potential entitlement to the benefit of a specific notification in its assessment. en-us Mon, 07 Sep 2015 00:00:00 +0530 Thu, 03 Mar 2016 11:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179493 The tribunal confirmed the service tax demand under "Management, Maintenance or Repair Service" for the appellant, an electrical contractor, despite their argument that the service was classifiable under a different category. The tribunal noted the lack of evidence supporting the appellant's claims and ordered a pre-deposit of 50% of the tax liability, with recovery of the remaining amount stayed pending appeal. The tribunal also considered the appellant's potential entitlement to the benefit of a specific notification in its assessment. Case-Laws Service Tax Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179493