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M/s KALPATARU POWER TRANSMISSION LTD Versus COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD - 2012 (2) TMI 107 - CESTAT, AHMEDABAD - Service Tax
......... g engineers, the portion against which the Revenue is not in appeal. For the balance period involved in this case i.e. from 01.07.03 to 09.09.04, we find that appellants were not put to notice as regards the classification of their services under Erection, Commissioning and Installation Services . In our considered view, the appellants have made out a prima-facie case for the waiver of the pre-deposit of the amounts involved, as the Board s circular dated 08.08.07 specifically directs/clarifies that such services would be classifiable under the category of Erection, Commissioning and Installation Services from 10.09.04 only. In view of this, we allow the application filed by the appellant for the waiver of the pre-deposit of the amounts involved and stay the recovery thereof till the disposal of appeal. At this juncture, we find that since the amount involved is substantial, we direct the registry to list the appeal for disposal on 12.03.12. (Dictated and pronounced in court)