https://www.taxtmi.com/caselaws?id=184818 Composite charges under a single contract for erection, commissioning, installation, maintenance and repair were treated as a prima facie basis against splitting the activity for separate service tax levy on isolated components. As service tax had already been paid on maintenance and repair services, the appellant was found to have made out a prima facie case for waiver of pre-deposit of service tax and penalty, and full waiver of pre-deposit was granted with recovery stayed pending disposal of the appeal. en-us Fri, 09 Feb 2007 00:00:00 +0530 Thu, 21 Jul 2016 12:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184818 Composite charges under a single contract for erection, commissioning, installation, maintenance and repair were treated as a prima facie basis against splitting the activity for separate service tax levy on isolated components. As service tax had already been paid on maintenance and repair services, the appellant was found to have made out a prima facie case for waiver of pre-deposit of service tax and penalty, and full waiver of pre-deposit was granted with recovery stayed pending disposal of the appeal. Case-Laws Service Tax Fri, 09 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184818