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2013 (8) TMI 168 - CESTAT AHMEDABADStay application – Waiver of pre-deposit - Works taken up by the assessee is in nature of ‘erection work’ with procurement of material certain scope within the appellant’s contract – Impugned order artificially bifurcated the services into erection, installation and commissioning services and man power supply services without considering the issue of classification and in terms of Section 65A of Finance Act, 1994 - Activity undertaken by the appellant are under Works Contract and substantial supply of materials are made by them in the course of execution of composite work of construction and in order to undertake that work, the appellant procured and used consumables like sand, paint, misc. iron and steel items; billed the same under works contract and discharged the sales tax as per prevalent VAT laws - Appellant being a sub-contractor, during the relevant period, was not required to pay any Service Tax, as the main contractor has paid such tax in totality - Adjudicating authority had erred in denying the abatement benefit to the appellant – Held that:- Issue raised by the appellant needs deeper consideration, which can be done only at the time of final disposal of appeal as it requires appreciation of the law and factual matrix - Appellant has already deposited an amount of Rs.14.46 lakhs, as we find that the issue is arguable one, appellant directed to deposit further an amount of Rs.5 lakhs (Rupees Five Lakhs only) within a period of eight weeks.
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