https://www.taxtmi.com/caselaws?id=148317 At the waiver-of-pre-deposit stage in a service tax dispute, the tribunal examined the matter only prima facie. Structural glazing and installation of glass cladding was, at that stage, treated as falling outside erection, commissioning or installation service for the claimed abatement under the relevant exemption notifications. Relief under Notification No. 12/2003-S.T. was not accepted because it had not been raised before the lower authorities and compliance with its conditions was not shown. The alternative contention that the work was works contract service was not examined in detail. Full waiver was declined, and partial deposit was directed with balance demand and interest stayed pending appeal. en-us Wed, 23 Sep 2009 00:00:00 +0530 Sat, 10 Jun 2017 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148317 At the waiver-of-pre-deposit stage in a service tax dispute, the tribunal examined the matter only prima facie. Structural glazing and installation of glass cladding was, at that stage, treated as falling outside erection, commissioning or installation service for the claimed abatement under the relevant exemption notifications. Relief under Notification No. 12/2003-S.T. was not accepted because it had not been raised before the lower authorities and compliance with its conditions was not shown. The alternative contention that the work was works contract service was not examined in detail. Full waiver was declined, and partial deposit was directed with balance demand and interest stayed pending appeal. Case-Laws Service Tax Wed, 23 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148317