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2015 (12) TMI 876 - CESTAT MUMBAIWaiver of pre deposit - construction of power house building - Held that:- Definition of works contract clearly indicates that contract which is in respect of execution of building dam, are excluded from work contract. We find that the contract which has been awarded to M/s Vishwaj Enery Pvt. Ltd. is for complete hydro project which could include construction of dam, Power House, etc. Prima facie applicant's service of construction of the power house falls within the contract work. We hold that the applicant has made out a case for waiver of pre-deposit of amounts involved and allow the application for waiver of pre-deposit of the amounts involved and recovery thereof is stayed till the disposal of the appeal - Stay granted.
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