2013 (3) TMI 226

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..... -contractor for providing an output service on which he is discharging the -Service tax liability under the head Erection, Installation and Commissioning services. - prima facie case is in favor of assessee - stay granted. - ST/240-242/2011 - S/711-713/2012-WZB/AHD - Dated:- 18-4-2012 - S/Shri M.V. Ravindran, B.S.V. Murthy, JJ. REPRESENTED BY : Shri S. Narayanan, Advocate, for the Appellant .....

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..... ervice tax paid and also liable to pay Service Tax output services by debiting the same amount, in CENVAT Credit. 3. Heard both sides and perused the records. 4. On perusal of the records, we find that it is undisputed that the appellant is a manufacturer of Diesel Generating Sets and is also undertaking erection, installation and maintenance services of the said DG sets as and when requested .....

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..... acie, we find that the appellant is availing the services of the sub-contractor for providing an output service on which he is discharging the -Service tax liability under the head Erection, Installation and Commissioning services. In our view, the appellant has made out a case for waiver of pre-deposit of the amounts involved. Accordingly, the applications for waiver of pre-deposit of the amounts .....

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