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2014 (3) TMI 190 - AT - Service TaxWaiver of predeposit - Valuation - inclusion of value of materials used in repair work - Held that:- the applicant satisfied all the conditions of Notification No.12/2003-ST, since Revenue has not come in appeal against the finding given by the Commissioner. In the previous case of the same assessee [2013 (11) TMI 641 - CESTAT CHENNAI] for a different unit, we called for pre-deposit of about 10% because the applicant did not produce documents to justify submissions before the lower adjudicating authority. In the instant case, no such observation is seen in the adjudication order. - stay granted.
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