2010 (8) TMI 997 - AT - Service Tax

Summary

Issues involved: Stay petition for waiver of service tax, interest, and penalties under various sections of the Finance Act, 1994.

Service tax liability on Works Contract for EPC Projects:
The appellant filed a stay petition seeking waiver of service tax, interest, and penalties imposed by the adjudicating authority for not discharging service tax liability on Works Contract for EPC Projects. The appellant argued that the projects executed were for water supply projects in Andhra Pradesh, involving irrigation and pipeline works. The appellant cited a previous case where a similar waiver was granted by the Bench. After considering the submissions and records, the Tribunal found merit in the appellant's argument and granted unconditional waiver of pre-deposit of the amounts involved, following the precedent set in the previous case.

Decision:
The Appellate Tribunal CESTAT BANGALORE, comprising Shri M. V. Ravindran and Shri P. Karthikeyan, allowed the application for waiver of pre-deposit of the amounts adjudicated in the impugned order, staying the recovery until the appeal is disposed of. The Tribunal relied on a previous case where a similar waiver was granted, establishing a precedent for granting such waivers in cases involving Works Contract for EPC Projects.