2009 (4) TMI 788 - AT - Service Tax

Summary

Issues involved: Appellants seeking waiver of pre-deposit of dues adjudged in impugned orders due to denial of benefit under Notification No. 15/04-S.T. for service classified under 'works contract'.

Summary:
The appellants, registered as providers of service under 'works contract', faced demands for recovery of benefit wrongly availed under Notification No. 15/04-S.T. The impugned orders denied the benefit, stating the service rendered fell under 'completion and finishing' not eligible for the abatement. The appellants sought waiver of pre-deposit, citing Tribunal decisions supporting their claim that demands are not sustainable under the new category introduced later. The Tribunal found a prima facie case in favor of the appellants based on the decisions in Diebold System (P) Ltd, Daelim Industrial Co. Ltd., and Trichy Construction Company. Consequently, complete waiver of pre-deposit and stay of recovery of dues were granted pending decision in the appeals.