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2015 (11) TMI 564 - CESTAT NEW DELHIWaiver of pre deposit - erection, commissioning or installation service - benefit of 67% abatement - Held that:- In view of the judgment of the Hon’ble Supreme Court in the case of Larsen & Toubro Limited holding that works contracts were not liable to service tax prior to 01.07.2006, the demand pertaining to the period upto 31.05.2007 is prima-facie not sustainable. We also observe that rendition of service involved supply of goods and therefore prima-facie the appellant was entitled to the benefit of Notification No. 1/2006-ST or 12/2003-ST. Having regard to these facts and also keeping in view the contention of the appellant about non-invocability of extended period, we are of the view that pre-deposit ordered by Commissioner (Appeals) was on the higher side. - Matter remanded back - Decided partly in favour of assessee.
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