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2014 (12) TMI 1133 - AT - Service TaxWaiver of pre deposit - Site clearance and preparation service - Held that:- Appellant had sub-contracted the entire contract on a back-to-back basis to another contractor who executed the work and demand has been raised against the contractor who executed the work also. In view of the fact that the appellant had not executed the work and demand has been raised against the contractor who did the work, we consider that the appellant has made out a case for waiver - Stay granted. Works contract service - Held that:- unless the procedure as prescribed under the relevant rules is followed, according to which the appellant was required to opt for composition scheme before making the payment of tax, they cannot avail the benefit. Under these circumstances, the claim for composition scheme may not be admissible to appellants at all. Hence, we find that appellant has not made out a case for waiver in respect of this amount. No financial difficulty has been pleaded. - Partial stay granted.
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