2012 (6) TMI 665 - AT - Service Tax

Waiver of predeposit of service tax - Consulting Engineering Services reimbursement amount received by their service engineers who were rendering the services of erection and commissioning of textile machineries Held that - Services would fall under the category of Erection, Commissioning and Installation Service and not under the category of Consulting Engineering Services . Pre-deposit waived.

Summary

The Appellate Tribunal CESTAT, Chennai granted waiver of predeposit of service tax, interest, and penalty to the appellant as the services provided were considered to fall under Erection, Commissioning, and Installation Service, not Consulting Engineering Service. The demand was confirmed but authorities did not provide a prima facie finding on how the service would be classified as Consulting Engineering Service. Recovery of amounts in dispute was stayed pending appeal.