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2015 (6) TMI 229 - CESTAT HYDERABADWaiver of pre deposit - Works Contract Service - Held that:- Services provided to various customers which are in the nature of laying of pipelines for water supply may not be leviable to service tax under ‘works contract service' in view of the fact that in this case, water supply was made by the Government or Municipality to the citizens and therefore, it cannot be said on prima facie basis that ‘works contract' was in relation to commercial or industrial purpose. Therefore, substantial portion of demand gets excluded for the purpose of requirement of pre-deposit. It is also seen that another demand of more than 52 lakhs is for laying of pipelines and construction of the same for SEZ and prima facie , the appellant has made out a case. - Stay granted.
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