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2015 (1) TMI 223 - AT - Service TaxWaiver of pre-deposit - Revenue imposed tax on the assumption that in respect of the service of repair and maintenance during the warranty period since the service 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 - Held that:- assumption of the Revenue is prima facie contrary to the provision of Section 65(105)(zzg) read with Section 65(64) of the Finance Act, 1994. The assumption by Revenue that since no service tax is payable in fact though the service falls within the aforesaid provision, the service constitutes are an exempted category is also prima facie contrary to Rule 2(e) of Cenvat Credit Rules, 2004. - prima facie case in favour of the petitioner and balance of convenience, for granting the petitioner-assessee absolute waiver of pre-deposit and we accordingly grant stay of all further proceedings pursuant to the impugned order in appeal, pending the appeal. - Stay granted.
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