TMI Blog2009 (9) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of plant, machinery and equipment at different places belonging to different parties and collected amounts from such parties for the said activities but not paid any service tax to the department. The period involved in this case is from 1-7-2003 to 31-3-2008. Held that - since the assessee had already deposited sum along with interest although collected erroneously, treating same as suffic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that the applicant has been providing services of erection, commission and installation of plant, machinery and equipment at different places belonging to different parties and collected amounts from such parties for the said activities but not paid any service tax to the department. The period involved in this case is from 1-7-2003 to 31-3-2008. 3. The learned Counsel submits that the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxed from 1-6-2007. 4. The learned JDR on the other hand drew our attention to a specific contract entered by the appellants and submits that the said contract is for labour charge and not for 'works contract'. 5. On a specific query from the Bench on this point, the learned Counsel submits that the attention drawn by the learned JDR is an isolated case. 6. On a careful consideration of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the amounts involved therein. Respectfully following the same, we are of the considered view that the appellant has made out a prima facie case for waiver of pre-deposit of the amounts involved in this case. Accordingly the application for waiver of pre-deposit of the amounts involved in the matter is allowed and recovery thereof stayed till the disposal of the appeal. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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