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2010 (12) TMI 579 - AT - Service TaxWaiver of pre-deposit - Erection & commissioning services - The appellant herein is providing erection and commissioning services to Gulbarga Development authority and rent-a-cab services to electricity supply companies like HESCOM - The appellant submits that their activity is fully covered by the 11C Notification No. 45/2010-S.T., dt. 20-7-2010, wherein the Government of India has excluded all taxable services related to transmission of electricity and distribution of electricity - The said Notification, prima facie, may cover the issue in favour of the assessee as regards the service tax liability on the ‘erection & commissioning’ charges as it is not disputed that the said services are rendered to HESCOM, which is the business of transmission and distribution of electricity - The appellant has made out a prima facie case for waiver of pre-deposit towards service tax liability involved in the ‘erection & commissioning’ services - Hence, waiver of pre-deposit of balance amounts involved, is allowed and recovery thereof stayed .
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