2008 (1) TMI 223 - AT - Service Tax

Contention of the applicant is that they have only done erection work, therefore, are not covered under the scope of commissioning and installation service after going through the work order which is in respect of erection and also trail running of cooler and klin, prima facie, we find it is not a fit case for total waiver of amount of Service tax stay partly granted

Summary

The applicant filed for waiver of pre-deposit of Service Tax of Rs. 92,294/- and penalties for commissioning and installation service. Tribunal directed deposit of Rs. 30,000/- within four weeks. On compliance, remaining amount waived. Adjourned to 25-2-2008.