TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the appellant had made out a prima facie case for grant of stay against the demand of service tax on installation and commissioning activity arising from a composite works contract.
Analysis: The contract was accepted as a composite works contract. The demand had been confirmed by extending the benefit of abatement under Notification No. 19/5/2003. The Tribunal noted that the issue stood covered by earlier decisions, including a decision that had been affirmed by the Supreme Court and followed in subsequent cases, showing a settled prima facie position in favour of the appellant.
Conclusion: The issue was held to be prima facie covered in favour of the appellant, warranting grant of stay.
TaxTMI 
