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2013 (10) TMI 1012 - CESTAT MUMBAITaxable services or manufacturing activity - Waiver of pre deposit - Cleaning services, commercial construction services, manpower recruitment and supply services, repair and maintenance services, erection, commissioning and installation services and supply of tangible goods for use services - Non registration with department - Held that:- as far as the fabrication or erection of tank at site is concerned, the activity brings into existence an immovable property. Therefore, it cannot be said that the appellant has undertaken any manufacturing activity defined under Section 2(f) of the Central Excise Act, 1944. Therefore, the activity undertaken by the appellant would qualify as erection, commissioning and installation services. According to the appellant, the liability would come to ₹ 10 lakhs. As regards other activities, we notice that the matter needs to be gone into detail which can be done at the time of final hearing of the appeal. At the interim stage, we find that the appellant had not made out a case for complete waiver of pre-deposit of the dues adjudged. Accordingly, we direct the appellant to make a pre-deposit ₹ 10 lakhs within a period of six weeks and report compliance on 2.9.2013. On such compliance, pre-deposit of balance of the dues adjudged against the appellant shall stand waived and recovery thereof stayed during the pendency of the appeal - Decided against assessee.
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