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2010 (6) TMI 571 - AT - Service Taxwaiver of pre-deposit - Maintenance or Repair Services - if assessee is liable to pay the Service Tax liability on the services under the head 'Maintenance or Repair Services', but the benefit of Notification 12/2003, if eligible, it cannot be denied to them - the issue needs reconsideration by the Adjudicating Authority as regards the issue of taxable services under appropriate services and remand the matter back to the Adjudicating Authority to follow the principles of natural justice while coming to a conclusion - Appeal is disposed of
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