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    <title>2012 (4) TMI 443 - CESTAT, MUMBAI</title>
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    <description>Laying and commissioning of a sewage pipeline, together with excavation, inspection chambers and allied civil works for a municipal corporation, was treated as outside works contract service in view of the Tribunal&#039;s earlier view on the activity. On that basis, the applicant was found to have a strong prima facie case in proceedings seeking waiver of pre-deposit and stay of recovery. The pre-deposit requirement for service tax, interest and penalties was waived, and recovery was stayed pending disposal of the appeal.</description>
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      <description>Laying and commissioning of a sewage pipeline, together with excavation, inspection chambers and allied civil works for a municipal corporation, was treated as outside works contract service in view of the Tribunal&#039;s earlier view on the activity. On that basis, the applicant was found to have a strong prima facie case in proceedings seeking waiver of pre-deposit and stay of recovery. The pre-deposit requirement for service tax, interest and penalties was waived, and recovery was stayed pending disposal of the appeal.</description>
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