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2014 (8) TMI 549 - AT - Service TaxAbatement claimed by him under Notification No. 19/2003 - Erection, Commissioning & Installation Services - Held that:- benefit of Notification No. 19/2003-S.T. talks about abatement of 67% if there is a sale of the materials and the words used are ‘sold’. On perusal of the records, we find that there is nothing on record to show that there was sale of material by the appellant to the service receiver. It is also on record that the appellant’s main job was erection of piping work. In the service recipient factory premises pipes were provided by the service receiver. Appellant is unable to make out a prima facie case for the complete waiver of the amount of service tax confirmed by the adjudicating authority under the Head Erection, Commissioning & Installation Services by availing benefit of Notification No. 19/2003-S.T. In view of this, we are of the view that the appellant should be put to some conditions for hearing and disposing the appeal - Conditional stay granted.
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