2012 (4) TMI 492 - AT - Service Tax

Demand - Classification - erection commission and installation or works contract service - Held that the activity undertaken by the applicant have been clarified by Board vide Circular no. B1/16/2007-TRU dated 22.5.2007 as covered under works contract services. - Decided in favor of the assessee

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant who classified their activity as works contract service for erection, commission, and installation of transmission towers. The Tribunal found that the activity falls under works contract services as per a circular by the Board, and waived the pre-deposit of service tax, interest, and penalties during the appeal.