2012 (2) TMI 107

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....agar, AR Per: M V Ravindran: This stay petition is filed for the waiver of pre-deposit of an amount of Rs.8,78,84,996/- confirmed as service tax liability and interest thereof and equivalent amount of penalty. 2. The issue involved in this case is regarding the liability to service tax for the service rendered by the appellant under the category of Erection, Commissioning and Installation....

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....ommissioning and Installation Services. He would also draw our attention to the Board's circular dated 08.08.07 and more specifically to Para 3 wherein it has been clearly indicated that prior to 10.09.04 services in relation to the direction of equipment will not be covered under Erection, Commissioning and Installation Services. He would submit that the activity of the appellant is of the Constr....

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....ification of their services under "Erection, Commissioning and Installation Services". In our considered view, the appellants have made out a prima-facie case for the waiver of the pre-deposit of the amounts involved, as the Board's circular dated 08.08.07 specifically directs/clarifies that such services would be classifiable under the category of Erection, Commissioning and Installation Services....