TMI Blog2011 (5) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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-d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading of tyres will not fall under the category of services provided under the 'Management, Maintenance or Repair Services'. It is his submission that assuming that if it falls under the said services, they are eligible for the benefit of 70% abatement for the value of the materials consumed for providing such services. 4. The learned departmental representative submits that final view has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is directed to pre-deposit an amount of Rs.2,50,000/- (Rupees Two Lakh Fifty Thousand Only) within a period of four weeks from today and report compliance on 8.8.2011. Subject to such compliance being reported, the condition for pre-deposit of the balance amount involved is waived and recovery thereof stayed till the disposal of the appeal. The learned Chartered Accountant submits that Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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