2012 (4) TMI 492

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..... s. - Decided in favor of the assessee - ST/437/2010 - S/122/2012/CSTB/C-I - Dated:- 5-1-2012 - Ashok Jindal, P R Chandrasekharan, JJ. For Appellant: Shri Bharat Raichandani, Adv. For Respondent: Shri Premanand Das, Comm(AR) Per: Ashok Jindal: The applicant has undertaken an activity of erection commission and installation of transmission towers on behalf of Power Grip Corporation .....

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..... we find that the activity undertaken by the applicant have been clarified by Board vide Circular no. B1/16/2007-TRU dated 22.5.2007. As per the said circular, the activities undertaken by the applicant are covered under works contract services. Therefore, prima facie demands are not sustainable. In view of these observations, we waive the requirement of pre-deposit of service tax, interest and va .....

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