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2017 (6) TMI 471 - AT - Service TaxWaiver of pre-deposit - Commercial and Industrial Construction Services - case of applicant is that as the services which have been provided by the applicant to Balaji Medical and Diagnostic Research Centre (BMDRC) is for the construction of charitable hospital, therefore, in the light of the decision of this Tribunal in the case of Mankeshwar Enterprises Vs. CCE, Pune [2014 (1) TMI 91 - CESTAT MUMBAI], the applicant is entitled for waiver of pre-deposit at this stage - Held that: - the activity undertaken by the applicant falls under the category of works contract, therefore, demand under the category of Commercial and Industrial Construction Services is not sustainable - the applicant has made out a case for complete waiver of Service Tax, interest and penalties - stay granted.
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