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    <title>2013 (9) TMI 713 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal granted the appellant&#039;s request for a waiver of pre-deposit and stayed the recovery of Service Tax liability, interest, and penalties amounting to Rs.80.94 crores. The Tribunal found that the value of plant and machinery procured by the appellant for service recipients did not need to be included for Service Tax liability discharge, as the contracts were entered before 07.07.2009 and the ownership of the machinery passed to the recipients upon delivery at the site. The matter was scheduled for an early disposal on 25.06.2013.</description>
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      <title>2013 (9) TMI 713 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=237281</link>
      <description>The Tribunal granted the appellant&#039;s request for a waiver of pre-deposit and stayed the recovery of Service Tax liability, interest, and penalties amounting to Rs.80.94 crores. The Tribunal found that the value of plant and machinery procured by the appellant for service recipients did not need to be included for Service Tax liability discharge, as the contracts were entered before 07.07.2009 and the ownership of the machinery passed to the recipients upon delivery at the site. The matter was scheduled for an early disposal on 25.06.2013.</description>
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