https://www.taxtmi.com/caselaws?id=30978 Delay in filing the appeals was condoned because the reasons stated in the applications were accepted for admission. In a dispute over re-treading of old and used tyres, which the revenue treated as maintenance and repair service under section 65 of the Finance Act, 1994, the Tribunal followed an earlier stay order in a connected matter on the same issue and waived pre-deposit of service tax. The appeals were allowed to proceed without pre-deposit and were directed to be heard with the connected cases. en-us Wed, 27 Feb 2008 00:00:00 +0530 Fri, 10 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30978 Delay in filing the appeals was condoned because the reasons stated in the applications were accepted for admission. In a dispute over re-treading of old and used tyres, which the revenue treated as maintenance and repair service under section 65 of the Finance Act, 1994, the Tribunal followed an earlier stay order in a connected matter on the same issue and waived pre-deposit of service tax. The appeals were allowed to proceed without pre-deposit and were directed to be heard with the connected cases. Case-Laws Service Tax Wed, 27 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30978