Assessee in maintenance and repair must pre-deposit 50% of tax under Service Tax Act Section 65(105)(zzg).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Management, Maintenance and Repair Service’ u/s 65 (105) (zzg) - The assesse was doing maintenance and repair activity for such common facilities - pplicant to make a pre-deposit of 50% of the tax amounts demanded - AT....