2013 (2) TMI 299

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....aavanur, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of Service tax, interest thereon and penalties. The adjudicating authority demanded Service tax of over Rs. 51 lakhs and Education Cess of Rs. 1 lakh for the period from November, 2004 to December, 2005 from the appella....

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....the same were retrieved after the functions conducted by their clients were over. On these facts, the department demanded Service tax on the amounts paid to the appellant by their clients who used the above arrangements for conducting their functions. This demand was raised under the head "Pandal or Shamiana Contractor's services". The case of the appellant is that they were not liable to pay Serv....

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.... from October, 2004 and that the present objections are merely based on an amendment brought to the definition of "Erection, Commissioning or Installation" under Section 65 of the Finance Act, 1994. Learned SDR therefore opposes the application for waiver and stay. 3. After considering the submissions we have not found prima facie case for the appellant. The amendment referred to by the le....

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....ing or Installation Services" is prima facie untenable. It is not in dispute that the structures erected by them to enable their clients to conduct short term functions like trade fair, exhibition, etc. were of temporary nature. Those structures were erected out of their own materials and the same were dismantled as soon as the functions were over. The word "commissioning" or the word "installatio....