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TMI Blog2010 (12) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Agency in relation to erection is exempt from payment of service tax - Held that: total waiver of the amount demanded under the impugned order - Hence the application is allowed, the impugned order is stayed without insisting for any pre-deposit. - ST/651/2010 - ST/303/2010(PB) - Dated:- 13-12-2010 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ REPRESENTED BY : Shri Sandeep Mukhe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der :- Notification 25/2004-S.T. dated 10th September, 2004 Service tax exemption to part of specified services provided before 10-9-2004 In exercise of the powers conferred by sub-section (1) of section 93 of te Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts that portion of the value of following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above (e) services provided to a customer by any body corporate or commercial concern, other than a banking company or a financial institution including a non-banking financial company, in relation to banking and other financial services; (f) services provided to a customer by a banking company or a financial institution including a non-banking financial company in relation to financi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of September, 2004. 3. Plain reading of the above notification shows that the amount received by the service provider prior to 10th September, 2004 in relation to the service provided to a customer by a Commissioning and Installation Agency in relation to erection is exempt from payment of service tax. Considering the same prima facie case has been made for total waiver of the amount demande ..... X X X X Extracts X X X X X X X X Extracts X X X X
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