https://www.taxtmi.com/caselaws?id=204754 A strong prima facie case was found for waiver of predeposit and stay of recovery in a service tax dispute arising from denial of Notification No. 15/2004-S.T. The demand was based on the view that the work constituted finishing and completion services, but the contracts on record indicated that the appellant's activities included supply and use of materials as well as service. On that basis, it was accepted that, even if the services fell within the excluded category, service tax could not be levied on the materials component. Predeposit of the tax and penalty was waived and recovery was stayed pending appeal. en-us Mon, 20 Sep 2010 00:00:00 +0530 Mon, 16 May 2011 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204754 A strong prima facie case was found for waiver of predeposit and stay of recovery in a service tax dispute arising from denial of Notification No. 15/2004-S.T. The demand was based on the view that the work constituted finishing and completion services, but the contracts on record indicated that the appellant's activities included supply and use of materials as well as service. On that basis, it was accepted that, even if the services fell within the excluded category, service tax could not be levied on the materials component. Predeposit of the tax and penalty was waived and recovery was stayed pending appeal. Case-Laws Service Tax Mon, 20 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204754