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2015 (1) TMI 82 - CESTAT BANGALOREWaiver of pre deposit - Errection, Commissioning or Installation service - Held that:- Prima facie, we satisfied that services provided by the petitioner in relation to its activities under an agreement entered into in respect of the ITR Balasore and the Jaipur Development Authority and the consequent assessment in this behalf are not sustainable since the adjudication order contains no satisfactory reasons for bringing the activities within the fold of the ‘taxable service’ under Section 65(39a) read with Section 65(105)(zzd). Insofar as the service provided by the petitioner in relation to the JDA is concerned, the petitioner has already remitted Service Tax in respect of the service component and claimed that the value of the goods sold by the petitioner to the JDA as part of the composite contract would be exigible to tax. Without any analysis of this contention, the adjudicating authority has brought the whole of the amounts received by the petitioner from JDA to tax. To this extent the order of the adjudicating authority is prima facie unsustainable. Insofar as the assessment in respect of the service provided by the petitioner to the Health and Family Welfare Department, Government of Kerala is concerned, we prima facie find no infirmity on this aspect except that despite the petitioner’s claim, the adjudicating authority failed to grant benefits of Notification No. 1/2006-S.T., dated 1-3-2006, issued by the Government of India whereby only 33% of the gross value should be taken as the taxable value of the service. - Partial stay granted.
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