https://www.taxtmi.com/caselaws?id=34393 Prima facie waiver of pre-deposit was granted in a service tax dispute on abatement under Notification No. 15/2004-S.T. and inclusion of free-supplied material in the gross amount charged for commercial and industrial construction service. The Bench found that the agreement separated civil works from erection and commissioning, and noted that steel and cement were already included in the civil construction portion. It also observed that cooling tower parts and components appeared, prima facie, unrelated to the taxable service. In view of the prima facie case and a similar High Court stay, tax and penalty pre-deposit was waived pending disposal of the appeal. en-us Fri, 09 Jan 2009 00:00:00 +0530 Thu, 27 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34393 Prima facie waiver of pre-deposit was granted in a service tax dispute on abatement under Notification No. 15/2004-S.T. and inclusion of free-supplied material in the gross amount charged for commercial and industrial construction service. The Bench found that the agreement separated civil works from erection and commissioning, and noted that steel and cement were already included in the civil construction portion. It also observed that cooling tower parts and components appeared, prima facie, unrelated to the taxable service. In view of the prima facie case and a similar High Court stay, tax and penalty pre-deposit was waived pending disposal of the appeal. Case-Laws Service Tax Fri, 09 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34393