Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 535 - CESTAT AHMEDABADClassification of Services – replacement of old insulation - Maintenance or Repair Services or Erection, Commission and Installation Services - Benefit of Notification No 1/2006 – Waiver of Pre-deposit - Held that:- The appellant was in fact discharging the service tax liability under the category of Erection, Commission and Installation Services by claiming the benefit of Notification No 1/2006 and filing the returns regularly with the authorities - the question of limitation as raised by the learned counsel may arise - At the same time, on perusal of the definition of Maintenance or Repair Services, the services rendered by the appellant for replacement of old and worn out insulation can, prima-facie, merits classification under the head ‘Maintenance or Repair Services’ - the arguments raised by both sides need deeper consideration – stay granted partly.
|