Waiver of predeposit granted for services falling under Erection, Commissioning, and Installation The Appellate Tribunal CESTAT, Chennai granted waiver of predeposit of service tax, interest, and penalty to the appellant as the services provided were ...
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Waiver of predeposit granted for services falling under Erection, Commissioning, and Installation
The Appellate Tribunal CESTAT, Chennai granted waiver of predeposit of service tax, interest, and penalty to the appellant as the services provided were considered to fall under Erection, Commissioning, and Installation Service, not Consulting Engineering Service. The demand was confirmed, but authorities did not provide a prima facie finding on how the service would be classified as Consulting Engineering Service. Recovery of amounts in dispute was stayed pending appeal.
The Appellate Tribunal CESTAT, Chennai granted waiver of predeposit of service tax, interest, and penalty to the appellant as the services provided were considered to fall under Erection, Commissioning, and Installation Service, not Consulting Engineering Service. The demand was confirmed but authorities did not provide a prima facie finding on how the service would be classified as Consulting Engineering Service. Recovery of amounts in dispute was stayed pending appeal.
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