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2014 (8) TMI 669 - AT - Service TaxDemand of service tax - Erection, Commissioning and Installation Services - Held that:- All the activities undertaken by the applicants can be identified separately. Therefore, following the decision in the case of Commissioner of Central Excise, Raipur v. BSBK Pvt. Ltd. reported in [2010 (5) TMI 46 - CESTAT, NEW DELHI - LB], wherein this Tribunal has held that when the activities undertaken by the applicants are identifiable separately, then, the whole of the activity cannot be termed as “composite contract”. In the instant case also, the activities undertaken by the appellants can be identified separately, therefore, following the decision in the case of BSBK Pvt. Ltd. (supra), we find that the applicants have made out a prima facie case for 100% waiver of service tax, interest and penalty. Accordingly, we waive the requirement of pre-deposit of the entire amount of service tax, interest and penalty and stay recovery thereof during the pendency of the appeal - Stay granted.
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