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2016 (9) TMI 1104 - AT - Service TaxWaiver of pre-deposit - Classification - site clearance, excavation, earth/sand filling etc. - whether to be classified as pre-commissioning activities under Commercial and Industrial Construction service or to be classified under Erection, Commissioning and Installation service - Held that:- on perusal of the work order placed by HPCL, we find that the work assigned thereunder relate to civil construction, which fall under the category of Commercial and Industrial Construction service. We also find that in an identical case, this Tribunal in the case of Subhash Khandelwal & Sons vs. CCE, Jaipur - I [2011 (9) TMI 417 - CESTAT, NEW DELHI] has allowed the appeal holding that pre-commissioning activities should be categorised as civil construction work. Therefore, we are of the prima facie view that the appellant has made out a good case for waiver of pre-deposit. - Stay granted
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