2010 (1) TMI 434 - AT - Service Tax

Stay Order - Notice was is sued for the period April, 2004 to March, 2006 for taxing the appellant in respect of service provided for construction. Demand under construction service dropped by adjudicating authority. Revision order demanding service tax under management, maintenance or repair service. Held that prima facie suo moto revision beyond show cause notice. Balance of convenience in favour of appellant. Pre deposit waived. Recovery stayed.

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant in a case involving a show cause notice for construction services. The tribunal found that a suo motu revision converting the proceedings to repair and maintenance service was beyond the scope of the original notice. As a result, the tribunal allowed a waiver of pre-deposit and stayed the realization of the demand during the appeal process.