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2015 (4) TMI 613 - AT - Service TaxWaiver of pre deposit - 'Commercial or Industrial Construction Services - Held that- Work undertaken by the Appellants related to Hydro Power Project consisting of various activities.The definition of 'Commercial or Industrial Construction Service' excluded services provided in respect of Dams, Roads, Tunnels. In such a situation, the provisions of section 65A of Finance Act, 1994 requires identification of the services which gives the essential character when different services are provided. What comes out is the fact that all items of work are related to a Dam and a Power Project, Roads, Tunnel etc. and the Dam constitutes the main activity and the Power Project can be entirely different or may not be different. It is difficult to imagine a hydro power project without a dam. Once again, this is also arguable and prima facie view is in favour of appellant since appellant is not treating the contract as a composite contract. - requirement of predeposit has to be waived and stay has to be granted against the recovery of the dues during the pendency of appeal. Accordingly the requirement of predeposit is waived and stay against recovery is granted during the pendency of appeal. - Stay granted.
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