https://www.taxtmi.com/caselaws?id=237281 Separate supply and erection contracts were treated as prima facie distinct, and the value of plant and machinery supplied under the supply contract was not required to be added to the service tax base for erection, installation and commissioning services at the pre-deposit stage. The contract had commenced before 07.07.2009, and the amended composition scheme proviso excluded its application where execution or payment had already begun on or before that date. On that basis, waiver of pre-deposit was found justified and recovery of the demanded amount was stayed until disposal of the appeal. en-us Wed, 03 Apr 2013 00:00:00 +0530 Mon, 23 Sep 2013 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237281 Separate supply and erection contracts were treated as prima facie distinct, and the value of plant and machinery supplied under the supply contract was not required to be added to the service tax base for erection, installation and commissioning services at the pre-deposit stage. The contract had commenced before 07.07.2009, and the amended composition scheme proviso excluded its application where execution or payment had already begun on or before that date. On that basis, waiver of pre-deposit was found justified and recovery of the demanded amount was stayed until disposal of the appeal. Case-Laws Service Tax Wed, 03 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237281