9911796707
TMI Blog2013 (12) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... of amounts of service tax, interest and penalties are waived and recovery of the same is stayed during pendency of the appeal - Following decision of INDUSTRIAL SERVICES (GASES) Versus COMMISSIONER OF C. EX., HALDIA [2010 (4) TMI 339 - CESTAT, KOLKATA] - Prima facie case in favour of assessee - Stay granted. - ST/221/12 - - - Dated:- 14-5-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 65 (105) (zzzz), they got themselves registered for paying service tax under this category of service and started paying service tax for cranes supplied for activities other than erection and commissioning also. At this stage, Revenue issued a show cause notice arguing that prior to 16.5.2008, services rendered by them would be covered by entry for Business Support Service under section 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a more specific entry has come into force, there is a presumption that for the period prior to enactment of such specific entry, the service in question would not be covered by any other entry which is not specific. 3. He also points out that this very same issue has come before the Tribunal in a few cases at the stay stage and Tribunal was of prima facie view that supply of such tangible goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness Support Service is in the nature of residual entry and cannot cover an activity, like making tangible goods available to another person which was subsequently covered by a specific entry. Therefore, we follow the precedent decisions and grant waiver of pre-deposit of dues arising from the impugned order and there shall be stay on collection of such dues during pendency of the appeal. (Dicta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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