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2013 (7) TMI 348 - AT - Service TaxBusiness auxiliary services - The applicant claimed that the agreement for laying pipes will fall under the category of Commercial and Industrial Construction service – Held that:- After going through the agreement the court decided The agreement is specifically for manufacture of concrete coated pipes as well as for open cut river crossing which includes de-watering, dismantling the cofferdam, restoring the river bed etc. Waiver of pre- deposit – The court held that the case is not for total waiver of pre-deposit of the amounts involved – Thus directed to deposit an amount of 50%of the duty - On deposit of the said amount the pre-deposit of remaining dues is waived and recovery is stayed.
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