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2013 (12) TMI 210 - CESTAT MUMBAIStay application - Waiver of pre deposit - erection, commissioning and installation service - Held that:- there are two separate agreements with the MEPL. One is for supply of material and other is for erection, commissioning and installation service. Applicant had paid the appropriate service tax on erection commissioning service. Revenue wants to adding the value of material supplied for the purpose of service tax. We find that the supply of material is under a separate agreement and applicant paid Vat/Sales tax - applicant had undertaken the activity for railway line at railway siding. As per the Finance Act, Railways are not covered under the construction service. Further as per the Indian Railway Act 1989, siding is a part of railway - applicant has taken the activity of sinking of shaft of mines much before the mining services became taxable. In view of the above facts and circumstances of the case, the pre-deposit of dues are waived and recovery of the same is stayed during the pendency of appeal - Prima facie case in favour of assessee - Stay granted.
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