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2014 (8) TMI 708 - AT - Service TaxWaiver of pre deposit - works contract - Turnkey Projects including engineering, procurement and construction or commissioning (EPC) projects. - interest under Section 75 - penalties under Sections 77 and 78 - Held that:- works were for pipe-line construction since the pipe-line construction was for provision of drinking water supply and irrigation, the works were outside the ambit of the taxable service enumerated in 65 (105)(zzzza)(b) - prima facie case in favour of the petitioner and grant waiver of pre-deposit in full and stay of further proceedings, pending disposal of the appeal - Stay granted.
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