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2014 (1) TMI 1254 - CESTAT MUMBAIWaiver of pre-deposit of service tax - Commercial or Industrial Construction Service - Repair and renovation of office premises/commercial premises - Benefit of Notification No.1/2006-ST dated 1.3.2006 - Held that:- applicants are undertaking renovation and alteration of the existing building such as banks and call centres. There is no evidence on record that the applicants have undertaken any activity of completion or finishing as provided under clause (c) of the scope of commercial construction service. The activity undertaken by the applicants comes under clause (d) of commercial construction service. Therefore, prima facie, the applicants have made out a strong case in their favour. Therefore, pre-deposit of the dues adjudged is waived and recovery thereof is stayed during the pendency of the appeal - Stay granted.
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