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2014 (11) TMI 124 - AT - Service TaxWaiver of pre deposit - Works contract service - they had executed the contract as a sub-contractor - construction of pump houses, storage tanks and distribution of water supply network - Held that:- On going through the contract and the nature of work carried out by the appellant and having regard to the fact that appellants got to do only a portion of the contract entrusted to M/s. Ramkey Infrastructure Ltd., which is in reality a turnkey project, it cannot be said that the appellants have also executed an EPC project when they have undertaken this work. Prima facie, we feel that the appellant have a case on merits. Accordingly, in our opinion, the amount already deposited by the appellant is sufficient for hearing the appeal and accordingly there shall be waiver of pre-deposit and stay against recovery of balance dues during the pendency of appeal - Stay granted.
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