2004 (11) TMI 6 - AT - Service Tax

Service Tax Commissioning and Installation services Department clarification Stay/Dispensation of pre-deposit of service tax

Summary

The Appellate Tribunal CESTAT (Mumbai) considered an application for waiver of pre-deposit of service tax amounting to Rs. 2,40,123/- for services provided between December 1997 to June 1999. The Commissioner of Central Excise (Appeals) had confirmed the tax on commissioning and installation services as consulting engineer services. However, a subsequent circular clarified that these services are not covered under consulting engineer services and are separately taxable. As the services were provided before July 2003 when the relevant entry was introduced, the Tribunal dispensed with the pre-deposit and stayed recovery pending the appeal.