Composite Service Tax demand without proper service classification is not sustainable

 CESTAT, BANGALORE BENCH ABAK Constructions versus Commissioner of Central Excise, Customs & Service Tax, Tirupati STAY ORDER NOS. 86-87 OF 2012 APPLICATION NOS. ST/STAY/716-717 OF 2010 APPEAL NOS. ST/1257-1258 OF 2010 JANUARY 18, 2012 ORDER P.G. Chacko, Judicial Member – These applications seek waiver of pre- deposit and stay of recovery in respect of service tax of over Rs. 1.17 crores (education cess included) demanded for the period from October 2003 to September 2008 covered by show-cause notice dated 21-4-2009 as also in respect of the penalties imposed on the...