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2010 (4) TMI 566 - AT - Service TaxWork Contract Service - The assessee was sub-contracted work of construction of raw water reservoir and its lining package by 'S' which was awarded to 'S' by NTPC. Service tax demand was confirm on the assessee under category of 'Site formation and clearance' excavation and earth moving and demolition services. It was found that assessee was registered as an assessee for 'Work Contract'. Tribunal held that same was not taxable as work involved was 'Work Contract' which was bought into tax net beyond period of dispute. Held that - assessee made out a prima facie case for the waiver of pre-deposit.
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