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TMI Blog2014 (6) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. Shri K.P. Singh, DR, for the Respondent. ORDER Ld. Counsel submits that as against the work order finding placed at page 43 of the appeal folder, the appellant carried out certain activities enumerated therein. The scope of work appearing in Sl. Nos. 2, 4 & 5 of the "scope of Job & Schedule of Rates" have suffered Service Tax. The rest of the work mentioned in Sl. Nos. 1, 3 & 6 not inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axed under Finance Act, 1994. Therefore, by stretch of no imagination, these 3 items of work confers jurisdiction on the Jurisdictional authority to levy Service Tax. 3. On the other hand, ld. DR submits that the appellant carried out activity of a composite work contract for installing a new plant that involve fabrication, erection, commissioning as well as civil work. Therefore, the items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal order. When such is our observation, we inclined to dispose the appeal dispensing requirement of pre-deposit in the following manner. 6. We have thoroughly examined the show cause notice as to what was the requirement of issuing the same. That makes clear that Revenue intended to bring item No. 1, 3 & 6 in the purview of Service Tax under Section 65(39a) of Finance Act, 1994. We a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter to the adjudicating authority. We also do not consider that Revenue may be prejudiced, if appeal is allowed, since law does not warrant the commodity to be taxed under the provision of Finance Act, 1994. As we have gone by aforesaid logic and conclusion, we do not consider to discuss further on the citation made by the ld. Counsel. 8. In the result, both stay application and appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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