2014 (2) TMI 148

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..... under the works contract service prior to 01/06/2007 is also not sustainable - applicant has made out a prima facie case for waiver of pre deposit of entire amount of tax along with interest and penalty and the stay of recovery is granted - Stay granted. - ST/26905/2013-DB - - - Dated:- 12-12-2013 - P K Das And B S V Murthy, JJ. For the Appellant : Shri G Shivadass , Adv. For the Respo .....

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..... e Revenue submits that the adjudicating authority rejected their claim under the category of works contract service and demanded the tax under the category of erection, commissioning or installation service. He submits that the adjudicating authority had given reasons in detail in the adjudication order. In his rejoinder, the learned advocate submits that in the applicant's own case as reported in .....

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