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TMI Blog2013 (11) TMI 1409X X X X Extracts X X X X X X X X Extracts X X X X ..... ex service is prima facie unsustainable for the above reasons and in respect of service tax assessed for works contract; erection, commissioning and installation services and manpower recruitment, since service tax availing the cum duty benefit and abatement entitlement has been remitted. Tax component assessed under works contract service for false ceiling executed by the petitioner in the conference Hall for military station hqrs. We prima facie find no justification for waiver of pre-deposit on this amount - As service tax on cum duty basis and after availing abatement benefit has been remitted in respect of the other three components, we are of the view that the petitioner has made out a case for waiver of pre-deposit in full and sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e head management, maintenance and repair services defined under Section 65(64) of the Act, Rs.39,15,437/- for having provided strengthening/replacement of damaged fencing to the Border Security Force (BSF); b) Rs.1,91,282/- for the maintenance of Border Security fencing to the same organisation; c) Rs.19,93,785/- for having provided repair maintenance of roads inside a Thermal Power Station; d) Rs.18,73,395/- for providing the service of construction of residential complex, by construction of residential units for police lines; e) Rs.7,840/- for providing works contract service by executing false ceiling in a conference Hall, for the military station headquarters; f) Rs.29,611/- for providing and fixing AC sheets roof on vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order held that though initial erection and installation of Border Security fencing must be excluded from the ambit of commercial or industrial construction, repair of such fencing would fall under management, maintenance or repair service, a distinct service defined under Section 65 of the Act. The only reason, if it could be called be so,, recorded by the ld. Adjudicating authority for classifying this activity as repair and maintenance service is that maintenance or repair being in respect of damaged fencing, the work may be covered under management, maintenance or repair. We prima facie consider this reasoning to be woolly and mis-conceived. 7. In so far as repair and maintenance of roads inside a Thermal Power Station, petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of repair service and construction of residential complex service is prima facie unsustainable for the above reasons and in respect of service tax assessed for works contract; erection, commissioning and installation services and manpower recruitment, since service tax availing the cum duty benefit and abatement entitlement has been remitted; we consider it a fit case for waiver of pre-deposit in full. 10. Rs.7840/- is the tax component assessed under works contract service for false ceiling executed by the petitioner in the conference Hall for military station hqrs. We prima facie find no justification for waiver of pre-deposit on this amount. In the circumstances we grant waiver of pre-deposit on condition that the petitioner deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inable. As service tax on cum duty basis and after availing abatement benefit has been remitted in respect of the other three components, we are of the view that the petitioner has made out a case for waiver of pre-deposit in full and stay of further proceedings for realisation of the adjudicated liability, assailed in the substantive appeal related to this application, pending disposal of the appeal. 13. The stay applications are accordingly disposed of. In default of deposit of Rs.8,000/- ordered in Stay Application No. 56133/2013, the appeal shall stand dismissed. Since stay applications are disposed of, the Misc. applications seeking early disposal of the stay applications are dismissed as infructuous. - - TaxTMI - TMITax - Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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