2013 (11) TMI 97

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..... For the Respondent: Ms. Sabrina Cano, Superintendent (AR) ORDER Per: B.S.V. Murthy; Appellant provides service of trenching and laying of PLB pipes and cables for BSNL at various places. Taking a view that this service would fall under the category of 'commercial or industrial construction service' and is taxable w.e.f 16.6.2005, proceedings were initiated which has culminated in confirmation .....

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..... y 2007, the appellant started receiving the service tax from BSNL and whatever amount was received, the appellant paid towards the service tax demand also. However, he submits that on merits, the appellant have a very strong case and the activity undertaken by them cannot be considered as a service at all. 3. The learned AR would submit that both the parties to the dispute viz., BSNL and the appe .....

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..... vice tax liability arises if both sides agree that the service is liable to service tax or an independent authority can still decide the service is liable to service tax. Prima facie, in our opinion, the dispute can be raised even at a later stage. Since appellant have made out a prima facie case in their favour on merits, we consider it appropriate that pre-deposit should be waived. Accordingly, .....

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