2008 (7) TMI 321

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..... elines for water supply during the period 1-7-2003 to 31-10-2006 - prior to 1-6-2007, it was not open to the department to vivisect the works contract for levy of service tax on any part of the work - prima facie case for the appellants against demand – stay granted
S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri Sayed Tausif Ali, Consultant, for the Appellant. Smt. R. Bhag .....

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..... tax on any part of the work. The learned Commissioner has considered the subject matter of the work done by the appellants as a 'plant' and accordingly has taken the view that they were erecting, installing or commissioning a 'plant' by way of laying pipe lines for water supply. We find it very difficult to subscribe to this view. Accordingly, there will be waiver of pre-deposit and stay of recov .....

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