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2017 (6) TMI 429 - AT - Service TaxWaiver of pre-deposit - Erection, Commissioning and Installation Services - the applicant entered into agreement with Haryana Urban Development Authority for execution of certain works wherein the material has been supplied by the appellant-applicant along with service - Held that: - prima-facie the activity undertaken by the applicants does not fall under the category of ‘Erection, Commissioning and Installation Services’ as they are providing the services along with the goods. In that circumstances, the proper classification of the said activities would be ‘Works Contract’ service - the service tax demand has been confirmed under ‘Erection, Commissioning and Installation Services’ which is not a proper classification - the applicant has made out a case for complete waiver of the pre-deposit - appeal allowed - decided in favor of appellant.
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