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Issues: Whether the appellant made out a prima facie case for waiver of pre-deposit and stay of further proceedings in a service tax dispute concerning denial of abatement under Notification No. 1/2006-ST for completion and finishing services rendered in relation to residential complex service.
Analysis: The Tribunal noted that the adjudication had proceeded on the basis that abatement under the notification was unavailable because the taxable service was only completion and finishing services. It also noticed that the facts recorded in the adjudication order indicated that the appellant had provided construction of residential complexes and, in continuation thereof, completion and finishing works such as POP, floor tiling and marble flooring. On that basis, the Tribunal held that the question whether such finishing services, when provided as part of or in continuation of construction service, fell within the restrictive clause of the notification required examination at the hearing of the appeal, and that the appellant had shown a prima facie case.
Conclusion: Waiver of pre-deposit and stay of further proceedings were granted in favour of the appellant, subject to the stated deposit condition.
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