2016 (1) TMI 563

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.... For the Respondent : Shri A K Goswami, Addl. Commr. (DR) ORDER Per: B Ravichandran: This Miscellaneous Application is for early hearing of the stay Petition (SP No.52294/2014). The ld.Counsel for the appellant, submitted that the stay application along with appeal was filed on 25th March, 2014 and has not come up for hearing and hence, this application for early hearing of the stay applicatio....

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....tes to work of putting up of Sub-Stations for water supply under Jawaharlal Nehru' National Urban Renewal Mission Scheme. The ld.Counsel for the appellant, argued that the findings of the original authority that the appellant is liable for service tax under works contract service under the category (a) covering erection, commissioning or installation of plant etc., is wrong. The original autho....

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....R. for the Revenue, reiterated the findings of the original authority and stated that full waiver of predeposit may not be granted to the appellant. 4. We have heard both sides and examined the appeal records. Prima-facie, the works executed by the appellant cannot be covered under the category of (a) of works contract service, namely, errection, commissioning or installation of plant and machine....