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2013 (11) TMI 1409 - CESTAT NEW DELHIStay application - Waiver of pre deposit - Management, maintenance and repair services - Section 65(64) - Held that:- so far as strengthening/replacement of damaged fencing and maintenance of Border Security fencing is concerned, the adjudicating authority proceeded, on what prima facie appears to be a creative interpretation of the transaction and the relevant provision - where individual residential units are constructed, the transaction falls outside the purview of construction of complex service, defined in Section 65(30a) - service tax assessed under management and maintenance of repair service and construction of residential complex service is prima facie unsustainable for the above reasons and in respect of service tax assessed for works contract; erection, commissioning and installation services and manpower recruitment, since service tax availing the cum duty benefit and abatement entitlement has been remitted. Tax component assessed under works contract service for false ceiling executed by the petitioner in the conference Hall for military station hqrs. We prima facie find no justification for waiver of pre-deposit on this amount - As service tax on cum duty basis and after availing abatement benefit has been remitted in respect of the other three components, we are of the view that the petitioner has made out a case for waiver of pre-deposit in full and stay of further proceedings for realisation of the adjudicated liability, assailed in the substantive appeal related to this application, pending disposal of the appeal - Partial stay granted.
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