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2011 (5) TMI 616 - AT - Service TaxDe-shelling and re-shelling taxed under the head "Maintenance or Repair" - period July 03 to Nov 05 - Suppression of facts - The clarification dt. 27-07-2005 from CBEC does not talk about services provided by manufacturers - Held that:- Prima facie the service provided by the Appellant during the period under dispute was covered by the definition of taxable entry in force at that time. This clarification which came in July 2005 cannot be reason not to declare the value of taxable services from July 2003. Appellant may make a deposit of Rs.3,00,000/- in addition to the amount of Rs.8,00,000/- already deposited by him within eight weeks from the order and report compliance on 13/05/2011
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