2009 (1) TMI 220

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..... pondent. [Order per : P.K. Das, Member (J) (for the Bench)].- The applicant filed this application for waiver of pre-deposit of tax and penalties. 2. The issue involved in this case is as to whether the appellant is entitled to abatement of 67% from the value of commercial and industrial construction service under Notification 15/2004-S.T., dated 10-09-2004, without including the value of free s .....

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..... or providing such service. He submits that free supplied material can not be included in the gross amount. In this connection, he relied upon the decision of the Hon'ble Delhi High Court in the case of Era Infra Engineering Ltd. v. Union of India [2008 (11) S.T.R. 3 (Del)]. He also relied upon the decision of the Tribunal in the case of P. Chandran v. CCE, Salem - 2008 (12) S.T.R.33 (Tri-Chennai). .....

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..... e civil construction of service. Prima facie, it appears that the Cooling Towers parts or components are not related to construction of commercial and industrial services. We also find that the Hon'ble High Court on the identical situation granted stay. In view of that, the pre-deposit of tax and penalties are waived till disposal of appeal. Stay petition is allowed. (Dictated & Pronounced in the .....

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