Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 475 - AT - Service TaxManagement, maintenance or repair service - The appellants are carrying out testing and repair of the cylinders received from their customers i.e., IOCL, HPCL, BPCL under a contract which is a contract for doing various activities. The entire activity will fall under the category of 'repair and maintenance services' which is taxable from 1-6-2007. Held that - assessee had made out a prima facie case for complete waiver of pre-deposit of amount confirmed in impugned order under said category.
|