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2008 (12) TMI 147 - AT - Service TaxService Tax on Erection, commissioning or installation service - the services relating to heating, ventilation or air-conditioning has been specifically brought into the service tax net with effect from 16-6-2005. The amendments made effective from 16-6-2005 are also not in the nature of clarification - Further, in similar circumstances, the Tribunal in the case of Firepro Systems (P.) Ltd. has held that the service tax on Fire Proofing service will be effective only from 16-6-2005 - the applicant has made out a prima facie case for waiver of the dues as per the impugned order – Stay Granted
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