2014 (1) TMI 1416

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..... laying of pipelines falls under the ‘Works Contract Service’ and the same has been excluded from the taxable services vide Board’s Circular No. 116/10/2009-S.T. cited herein above. Therefore, the applicants have made out a prima facie case for waiver of 100% of Service Tax, interest and penalties. Accordingly, we waive the requirement of pre-deposit of the entire amount of service tax, interest an .....

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..... ew that the activity undertaken by the applicants covered under Erection, Commissioning or Installation Services . Therefore, the demand of Rs. 2,66,31,150/- along with interest and various penalties under the Finance Act, 1994, has been confirmed against the applicants. The applicants are seeking waiver of pre-deposit of the entire demand by way of a stay application. 2. Heard both sides. 3. .....

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..... are of the view that the activity of laying of pipelines falls under the Works Contract Service and the same has been excluded from the taxable services vide Board s Circular No. 116/10/2009-S.T. cited herein above. Therefore, the applicants have made out a prima facie case for waiver of 100% of Service Tax, interest and penalties. Accordingly, we waive the requirement of pre-deposit of the ent .....

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