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Sri Himansu Sekhar Mishra Versus Commissioner of Central Excise And Service Tax-BBSR-I

2015 (12) TMI 550 - CESTAT KOLKATA

Waiver of pre deposit - Commercial or Industrial construction service - abatement under Notification No. 1/2006-ST dated 1/03/2006 - Held that:- Commissioner had categorically observed that the applicant could not adduce evidences to justify the claim that the services rendered by them are only 'Works Contract Service', consequently, he has confirmed the demand of service tax for the services rendered by them viz. assembling of tower etc. under the category of erection, commissioning or installa .....

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them. We find that the said reversal was made after passing of the impugned Order as is evident from their letter dt.20.06.2013 - Partial stay granted. - S P No. ST/SP/70739/2013, Service Tax Appeal No. ST/70732/2013 - Dated:- 15-10-2015 - D M Misra, Member (J) And H K Thakur, Member (T) For the Appellant : K K Acharya, Adv For the Respondent : S S Chatterjee, Supdt (AR) ORDER Per D M Misra Heard both sides. 2. This is an application seeking waiver of Service Tax of ₹ 32,17,717/- and equal .....

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the applicant was mainly Erection, Commissioning or Installation of Telecommunication Towers i.e. assembling of Tower Structures which the Department classified as "Erection, Commissioning or Installation Service". The services also include fabrication, supplying and fixation of support equipments which was also classified under erection, commissioning or installation service. In both the cases, the abatement under Notification No. 1/2006-ST dated 1/3/2006 has been denied to them. Also .....

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them fall under the category Works Contract Service' hence, cannot be subjected to Service Tax prior to 01/06/2007 and the demand for the said period is approx. ₹ 4.00 lakhs. Assailing the observation on denial of abatement under Notification No.01/2006, the Ld. Advocate submitted that the alleged amount of CENVAT Credit availed by them for the Financial Year 2008-2009 and 2009-2010, had been reversed even though belatedly, that is, after passing of the adjudication order, but neverthe .....

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