https://www.taxtmi.com/caselaws?id=243548 The Tribunal granted the applicant's stay application, waiving the pre-deposit of tax amounting to Rs.86,38,951 for services provided to Delhi Metro Rail Corporation Ltd. The Tribunal found merit in the applicant's arguments regarding the categorization of services, holding that the demand under both "erection, commissioning, or installation service" and works contract service was not sustainable. Consequently, the Tribunal concluded that the applicant established a prima facie case for the waiver of the entire tax amount, including interest and penalty, and granted a stay of recovery in favor of the applicant. en-us Thu, 12 Dec 2013 00:00:00 +0530 Thu, 16 Jan 2014 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243548 The Tribunal granted the applicant's stay application, waiving the pre-deposit of tax amounting to Rs.86,38,951 for services provided to Delhi Metro Rail Corporation Ltd. The Tribunal found merit in the applicant's arguments regarding the categorization of services, holding that the demand under both "erection, commissioning, or installation service" and works contract service was not sustainable. Consequently, the Tribunal concluded that the applicant established a prima facie case for the waiver of the entire tax amount, including interest and penalty, and granted a stay of recovery in favor of the applicant. Case-Laws Service Tax Thu, 12 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243548