2011 (7) TMI 190

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..... Both the stay petitions are being disposed of by a common order. We find that the demand of duty confirmed in one case is to the tune of Rs. 4,53,493/- and in the other appeal is Rs. 1,68,995/-. The appellants have already deposited an amount of Rs. 2,54,233/-. By treating the same as sufficient for the purpose of stay, we dispense with the condition of pre-deposit of balance amount of duty and en .....

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..... ng .. . . Inasmuch as the appellants were provided painting services to their clients, Revenue entertained a view that the same is covered under the category of Commercial or Industrial Construction Services .   3. The appellants, before Commissioner (Appeal) took a legal stand, that the painting job being provided by them to their customers is only in respect of old plants and machinery and .....

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..... ate submits that both the pleas are legal pleas and in fact, subsequent to 01.6.2007 i.e. the date of introduction of Works Contract Services to tax liability, they had been registered under the said category and have been paying the service tax for the same. It is well settled legal position that any subsequent service, under the category in which the assessee falls, cannot be held to be covered .....

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