2013 (12) TMI 965

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... roof slab - Held that:- assessees have made out a strong prima facie case for waiver as the contracts entered into with their customers involved use of materials in addition to service, as seen from the various work orders received from the customers and, therefore, even if the services rendered by the assessees were in the nature of "finishing and completion services", prima facie, service tax c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ned Commissioner confirmed the demand of tax of Rs.44,34,115/ - along with interest and penalty. 2. The learned counsel for the applicant submits that bar under Notification No.1/2006-ST would be applicable only in respect of "Completion and Finishing Service", in relation to building or civil structure. It is contended that in the present case, the applicants are using imported materials for th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erein it was held that prima facie, service tax cannot be levied on materials (goods) and hence, waived pre-deposit of the amounts in question and stayed recovery thereof till the disposal of the appeal. 3. The leaned authorised representative for the Revenue submits that on a plain reading of the notification, it is clear that the "Completion and Finishing Service" in relation to building or ci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the application for waiver of pre-deposit of differential service tax amount of Rs. 12,58,230/- and penalty of equal amount. The demand confirmation is as a result of denial of benefit of Notification No. 15/2004-S.T. dated 10-6-04 providing for payment of tax @ 33% of the contract value for the reason that the assessees (who are engaged in construction services and commissioning and installation .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 5. After considering the submissions of both sides, we find that, prima facie, the present case is covered by the decision of Lloyd Insulation (India) Ltd. (supra). It is a fit case for waiver of pre-deposit of the entire amount of tax, interest and penalty. Accordingly, pre-deposit of the entire amount of tax, interest and penalty is waived and recovery thereof stayed till the disposal of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X