2015 (1) TMI 223

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.... ORDER The petitioner/appellant seek waiver of pre-deposit under Section 35 of the Central Excise Act, 1944, of the tax, interest and penalties levied pursuant to the adjudication order dated nil passed by the Commissioner of Central Excise, Panchkula Commissionerate. 2. The appellant provides three types of services : (a)     sale/trading of consumer durables; (b)&nb....

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....ice is extended free of cost no value of the service is computable and service tax payable thereon; that such service falls within an "exempted category" and therefore separate account should be maintained in respect of service of repair and maintenance during the warranty period and during the extended warranty period, separately. This assumption of the Revenue is prima facie contrary to the prov....