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Issues: Whether the appellants were entitled to full waiver of pre-deposit and stay of recovery in a service tax dispute involving the prima facie classification of the activity and the applicability of exemption or abatement notifications.
Analysis: The application was considered at the stage of waiver of pre-deposit, so the matter was examined only on a prima facie basis. The activity described as structural glazing and related installation of glass cladding was found, prima facie, to fall outside the scope of erection, commissioning or installation service for the purpose of the claimed abatement under Notification No. 15/2004-S.T., as amended by Notification No. 19/2005-S.T. The plea based on Notification No. 12/2003-S.T. was not accepted at this stage, both because it had not been raised before the lower authorities and because fulfilment of the notification conditions was not shown. The additional contention that the work was really works contract service was also not examined in detail at the prima facie stage.
Conclusion: Full waiver was declined. The appellants were directed to deposit a part of the demand, and upon such deposit the balance demand and interest were stayed pending the appeal.
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