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2015 (2) TMI 49 - CESTAT NEW DELHIWaiver of pre deposit - Erection, Installation and Commissioning Service (ECIS) - Invocation of extended period of limitation - Held that:- Demand of service tax has been confirmed against the applicant No.2 under the category of ECIS. On perusal of some of the works orders, we find that main work assigned as the work orders is fabrication and in the case of Neo Structo Constructions Ltd. (2010 (3) TMI 252 - CESTAT, AHMEDABAD), the Tribunal has held that for the activity of fabrication, service tax cannot be levied. Therefore, on fabrication work no service tax will be levied. In these circumstances, we find some merit in the contention of ld. counsel for the applicant No.2. Therefore, we direct that the applicant No.2 to make a pre-deposit of ₹ 15,00,000/- within 8 weeks and report compliance on 24.03.2015. On such compliance, the balance amount of service tax, interest and penalties against both the applicants shall be remained waived off during pendency of the appeals. - Partial stay granted.
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