https://www.taxtmi.com/caselaws?id=328019 The Tribunal ruled in favor of the appellant, holding that thermal insulation is integral to the functioning of equipment and falls within the ambit of abatement under Notification No.1/2006-ST for erection, commissioning, and installation services. Despite the Department's argument that abatement applies only with the supply of plant, machinery, or equipment, the Tribunal found merit in the appellant's interpretation, granting a complete waiver of pre-deposit and staying the recovery of liabilities during the appeal. Additionally, the Tribunal accepted the appellant's contention that the demand was time-barred due to the absence of willful misstatement or suppression of facts, further supporting the decision in favor of the appellant. en-us Mon, 02 May 2016 00:00:00 +0530 Tue, 24 May 2016 10:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328019 The Tribunal ruled in favor of the appellant, holding that thermal insulation is integral to the functioning of equipment and falls within the ambit of abatement under Notification No.1/2006-ST for erection, commissioning, and installation services. Despite the Department's argument that abatement applies only with the supply of plant, machinery, or equipment, the Tribunal found merit in the appellant's interpretation, granting a complete waiver of pre-deposit and staying the recovery of liabilities during the appeal. Additionally, the Tribunal accepted the appellant's contention that the demand was time-barred due to the absence of willful misstatement or suppression of facts, further supporting the decision in favor of the appellant. Case-Laws Service Tax Mon, 02 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328019