Execution of erection, installation and commissioning of power lines from one point to another point – Prima facie service tax is leviable only from 16.6.2005

We have carefully considered the submissions from both the sides and, prima facie, we hold that the liability to tax shall arise only from 16.6.2005 consequent upon amendment enlarging the scope of the impugned services. The decision relied upon by the learned Consultant is in support of the case of the applicant.  In view of the above, we hold that the applicant has made out a case for waiver of pre-deposit of dues as per impugned order. Accordingly we waive pre-deposit of balance amount of dues as per impugned order and stay recovery thereof till disposal of the appeal.

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST BLOCK NO.2, R K PURAM, NEW DELHI-110066
DIVISION BENCH

ST/Stay/1415/2010

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