2013 (11) TMI 911

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... applicant filed this application for waiver of pre-deposit of service tax of Rs.3,13,552/- along with interest and penalty. Heard both sides and perused the records. 2. The tax was demanded under Works Contract Service on supply and laying of pipelines for water supply project awarded by Tamil Water Supply and Drainage Board (TWAD). The period of dispute is 1.11.2007 to 31.3.2009. The learned ad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... an earlier occasion, the said service rendered by the very same applicant was sought to be classified by Revenue under Erection, Commissioning or Installation Service under section 65 (39a) of the Finance Act,1994 which was set aside by the Tribunal in their own case as reported in 2008 (12) STR 363 (Tri.-Chennai). Prima facie, we find that laying of pipelines is for water supply for the project o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X