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2015 (12) TMI 550 - CESTAT KOLKATA

2015 (12) TMI 550 - CESTAT KOLKATA - TMI - 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 cate .....

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ion 01/2006 ST dt.01.03.2006 was denied to 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 S .....

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on Service". The services rendered by 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 d .....

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ently argued that the services rendered by 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 pass .....

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