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2013 (10) TMI 1213 - CESTAT AHMEDABADErection, installation and commissioning service or manufacturing activity - Waiver of Pre-deposit – Held that:- In the appellants own case M/s Neo Structo Construction Ltd. Versus CCE & C Surat I and vice versa. [2010 (3) TMI 252 - CESTAT, AHMEDABAD] has held that fabrication of structures at various sites would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no Service Tax liability arises - The applications for waiver of pre-deposit of amounts involved are allowed and recovery thereof stayed till the disposal of appeals – Stay granted.
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