https://www.taxtmi.com/caselaws?id=31079 The Tribunal ruled in favor of the appellants, finding a prima facie case for admissibility of benefits under Notifications No. 13/03-ST and No. 12/03-ST. It noted that the benefits were wrongly denied, and service tax in the Maintenance and Repairs Service category had already been paid by the principal. The Tribunal ordered a waiver of pre-deposit and a stay of recovery for the service tax and penalties, acknowledging the appellants' position. en-us Fri, 09 May 2008 00:00:00 +0530 Thu, 16 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31079 The Tribunal ruled in favor of the appellants, finding a prima facie case for admissibility of benefits under Notifications No. 13/03-ST and No. 12/03-ST. It noted that the benefits were wrongly denied, and service tax in the Maintenance and Repairs Service category had already been paid by the principal. The Tribunal ordered a waiver of pre-deposit and a stay of recovery for the service tax and penalties, acknowledging the appellants' position. Case-Laws Service Tax Fri, 09 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31079