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2015 (12) TMI 16 - AT - Service TaxWaiver of pre deposit - benefit of abatement - service of laying pipelines - installation or commissioning service - Held that:- No hearing was held in respect of the Show Cause Notice dated 15.10.2012 and therefore prima facie the demand of ₹ 14,81,645/- has been confirmed in violation of principles of natural justice which warrants full waiver and stay in respect thereof. As regards the remaining demand of ₹ 52,72,521/-, we find that the benefit of abatement in the Notification No. 15/2004-ST has been denied on the ground that the value of free supplies has not been included in the assessable value. In this regard we note that in the case of Bhayana Builders (P) Ltd. & Ors. vs. CST, Delhi & Ors. [2014 (7) TMI 1049 - CESTAT NEW DELHI], it has been held that the benefit of abatement is available even when the value of free supplies is not included in the assessable value. Thus, prima facie, the appellants are eligible for the benefit of abatement rate of 67% under Notification No. 15/2004-ST / No.1/2006-ST. - Installation of plumbing, drain laying or other installation for transport of fluid is covered under the definition of "Erection, Commissioning or Installation Service" (ECIS) - Partial stay granted.
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