https://www.taxtmi.com/caselaws?id=210486 A prima facie case for waiver of pre-deposit was found where the show cause notice classified the services only as consulting engineering services for the entire period, but the impugned order later shifted part of the demand to Erection, Commissioning and Installation Services without prior notice on that alternative classification for the relevant period. Reliance was also placed on the Board's circular dated 08.08.07, which indicated that such services would be classifiable under Erection, Commissioning and Installation Services only from 10.09.04. On that basis, stay of recovery of the service tax demand was granted. en-us Mon, 02 Jan 2012 00:00:00 +0530 Tue, 13 May 2014 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210486 A prima facie case for waiver of pre-deposit was found where the show cause notice classified the services only as consulting engineering services for the entire period, but the impugned order later shifted part of the demand to Erection, Commissioning and Installation Services without prior notice on that alternative classification for the relevant period. Reliance was also placed on the Board's circular dated 08.08.07, which indicated that such services would be classifiable under Erection, Commissioning and Installation Services only from 10.09.04. On that basis, stay of recovery of the service tax demand was granted. Case-Laws Service Tax Mon, 02 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210486