https://www.taxtmi.com/caselaws?id=250599 Abatement under Notification No. 19/2003-S.T. applies where materials are sold, but the record did not show any sale of materials by the service provider to the recipient. The work was treated as erection of piping work, with pipes supplied by the recipient at its factory premises, so the appellant could not establish a prima facie basis for complete waiver of pre-deposit in respect of the Erection, Commissioning & Installation Services demand. Partial pre-deposit was therefore directed, and recovery of the balance was stayed on compliance. en-us Thu, 19 Jan 2012 00:00:00 +0530 Tue, 29 Jul 2014 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250599 Abatement under Notification No. 19/2003-S.T. applies where materials are sold, but the record did not show any sale of materials by the service provider to the recipient. The work was treated as erection of piping work, with pipes supplied by the recipient at its factory premises, so the appellant could not establish a prima facie basis for complete waiver of pre-deposit in respect of the Erection, Commissioning & Installation Services demand. Partial pre-deposit was therefore directed, and recovery of the balance was stayed on compliance. Case-Laws Service Tax Thu, 19 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250599