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2013 (11) TMI 911 - CESTAT CHENNAIWaiver of pre deposit - Works Contract Service on supply and laying of pipelines for water supply project awarded by Tamil Water Supply and Drainage Board - Held that:- on an earlier occasion, the said service rendered by the very same applicant was sought to be classified by Revenue under Erection, Commissioning or Installation Service under section 65 (39a) of the Finance Act,1994 which was set aside by the Tribunal in their own case as reported in [2008 (7) TMI 71 - CESTAT, CHENNAI]. Prima facie, we find that laying of pipelines is for water supply for the project of TWAD Board which is a non-commercial organization. In view of that pre-deposit of tax along with interest and penalty is waived and its recover is stayed during pendency of the appeal - Stay granted.
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