https://www.taxtmi.com/caselaws?id=241300 Thermal and acoustic insulation work in buildings was examined to determine whether it fell within the exclusion under Notification No. 1/2006-ST when materials such as mineral wool and gypsum slab were used. The Tribunal followed its earlier view in Lloyd Insulation (India) Ltd., noting that the contracts involved supply of materials along with service and that service tax could not prima facie be levied on goods. On that basis, it held that the appellant had established a prima facie case and granted waiver of pre-deposit of the tax, interest and penalty, while staying recovery pending disposal of the appeal. en-us Thu, 14 Mar 2013 00:00:00 +0530 Fri, 20 Dec 2013 05:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241300 Thermal and acoustic insulation work in buildings was examined to determine whether it fell within the exclusion under Notification No. 1/2006-ST when materials such as mineral wool and gypsum slab were used. The Tribunal followed its earlier view in Lloyd Insulation (India) Ltd., noting that the contracts involved supply of materials along with service and that service tax could not prima facie be levied on goods. On that basis, it held that the appellant had established a prima facie case and granted waiver of pre-deposit of the tax, interest and penalty, while staying recovery pending disposal of the appeal. Case-Laws Service Tax Thu, 14 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241300