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2011 (5) TMI 548 - AT - Service TaxWaiver of pre-deposit - services of ‘Management, Maintenance or Repair Services' - period for May 2007 to March 2008 - Held that:- As the services rendered by the appellant i.e., retreading of the old tyres may get covered under the category of 'Management, Maintenance or Repair Services' from 16.6.2005 and the demand raised in the current proceedings is for May 2007 to March 2008. It is also find that the appellant may be eligible for the benefit of abatement given under Notification No.12/2003-ST. But as the appellant has not made out a prima facie case for complete waiver of the demands he is directed to pre-deposit an amount of ₹ 2,50,000/- and report compliance.
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