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2014 (12) TMI 1000 - CESTAT AHMEDABADWaiver of pre deposit - activity of painting of residential premises and machinery - commercial and industrial construction services - Held that:- Show cause notice has been issued to the appellant herein demanding Service Tax on the ground that that he was engaged in painting of residential premises, copper slag work and painting of machinery in the factory and the Revenue authorities sought to classify these services under ‘commercial or industrial construction services’. We find from the definition of the ‘commercial or industrial construction services’ that the services that get covered under the said definition, would primarily be associated with the premises which are used for commerce or industry. In the case in hand, it is undisputed that the appellant has been engaged in the services of painting of residential premises, which, in our prima facie view, may not fall under the category of ‘commercial or industrial construction services’. We find that the appellant has made out a strong prima facie case for complete waiver of pre-deposit of the amounts involved. - Stay granted.
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