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2015 (10) TMI 55 - CESTAT NEW DELHIWaiver of pre deposit - Commercial or Industrial Construction Service - 67% abatement - Held that:- Work done for the UP Jal Nigam would not be covered under CICS, prima facie the same would be the case with regard to the work done for Delhi Jal Board. The appellant has an arguable case for the work done for Haryana Urban Development Authority relating to construction of 50 MLD main sewage pumping station for supplying treated water to residential localities. However construction of effluent treatment plant for recycling of treated waste water supplied to industrial units in Karnataka Industrial Area would prima facie fall under CICS. There is also force in the contention of the appellant that the demand in respect of first Show Cause Notice for the period October, 2005 to March, 2010 involve supply of goods and therefore 67% abatement was available to it. - a pre-deposit of ₹ 25 lakhs with proportionate interest would meet the requirements of section 35F Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 - Partial stay granted.
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