https://www.taxtmi.com/caselaws?id=4281 A prima facie case for waiver of pre-deposit was found where the disputed service tax demand on maintenance and repair services appeared, on the notifications and circulars relied upon, to concern computer hardware rather than software. The assessee's substantial payment towards the demand, and payment under protest for the technical inspection and certification services demand, supported stay relief. Waiver of pre-deposit and stay of recovery were therefore granted in favour of the assessee. en-us Mon, 28 Jan 2008 00:00:00 +0530 Mon, 23 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4281 A prima facie case for waiver of pre-deposit was found where the disputed service tax demand on maintenance and repair services appeared, on the notifications and circulars relied upon, to concern computer hardware rather than software. The assessee's substantial payment towards the demand, and payment under protest for the technical inspection and certification services demand, supported stay relief. Waiver of pre-deposit and stay of recovery were therefore granted in favour of the assessee. Case-Laws Service Tax Mon, 28 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4281