Tribunal waives pre-deposit, orders review due to lack of evidence.

The Tribunal directed a waiver of pre-deposit during the appeal, as there was insufficient evidence to support the Commissioner's claim that the appellant provided pandal and shamiyana services. The Tribunal emphasized that the appellant was recognized as an electrical contractor, not a provider of such services, and ordered a further review of the case.

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Issues:
1. Whether the appellant is liable to pay service tax for providing services to various departments of Rajasthan StateRs.
2. Whether the appellant's activities fall under the purview of Section 65(77A & 77B) and Section 65(105)(zzw) of the Finance Act, 1994Rs.

Analysis:
1. The appellant, an electrical contractor, contested a service tax demand of Rs. 13,92,115 made by the Commissioner, arguing that they were not organizers of pandal and shamiyana, hence not liable for service tax. The Joint Commissioner had earlier dropped proceedings, but the Commissioner disagreed. The Tribunal noted the absence of concrete evidence supporting the Commissioner's claim that the appellant provided pandal and shamiyana services. The Tribunal refrained from expressing an opinion on the case's merit but directed a waiver of pre-deposit during the appeal, citing the need for further examination.

2. The Department contended that the appellant's activities should be subject to service tax, citing a judgment from Advance Rulings. However, the Tribunal emphasized that both the Commissioner and the adjudicating authority recognized the appellant as an electrical contractor, not a provider of pandal and shamiyana services. The Tribunal found no substantial evidence supporting the Department's stance, indicating a need for a thorough review of the case. Consequently, the Tribunal ordered a waiver of pre-deposit while the appeal was pending.

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