2013 (12) TMI 965

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....plicant is registered under the category of "Commercial or Industrial Construction Service". It has been alleged that the applicant was also rendering "Completion and Finishing Service" in relation to the newly built building or civil structure. It has further been alleged that in view of Notification No.1/2006-ST, dated 01.03.2006 (S.No.7), the applicant is not eligible for abatement of 67%. Acco....

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....water proofing etc. He submits that on an identical issue, the Tribunal in the case of Lloyd Insulation (India) Ltd. Vs Commissioner of Service Tax Chennai reported in 2011 (21) S.T.R. 590 (Tri-Chennai) granted unconditional stay. He relied upon the decision of the Tribunal in the case of Intertouch Metal Buildings Pot. Ltd. Vs Commissioner of Service Tax, Chennai reported in 2009 (16) S.T.R. 175 ....

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....is as to whether the applicant is eligible for abatement of 67% in providing finishing thermal and acoustic insulation in buildings, with the use of mineral woods/gypsum slab in the roof slab. We find that on an identical situation the Tribunal in the case of Lloyd Insulation (India) Ltd. (supra) granted unconditional stay. The relevant portion of the said order is reproduced below:-  &nbs....

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.... entered into with their customers involved use of materials in addition to service, as seen from the various work orders received from the customers and, therefore, even if the services rendered by the assessees were in the nature of "finishing and completion services", prima facie, service tax cannot be levied on materials (goods). We, therefore, waive pre-deposit of the amounts in question and ....