A. SEKAR Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE application for waiver of predeposit of service tax of Rs. 1,47,06,928/ - confirmed against the applicant on the ground that their activity of laying of pipeline amounts to "Erection, Commissioning and Installation Service", and penalty of an amount equal to the tax under Section 78; Rs. 1000/ - under Section 77 and Rs. 200 per day upto 17 -4 -06 and 2% per month of service tax payable from 18 -4 -06 and thereafter under Section 76 of Chapter 5 of Finance Act, 1994, is allowed in the light of Tribunal's order in the case of Indian Hume Pipe Co. Ltd. v. CCE : 2008 (12) S.T.R. 363, holding that laying of pipeline is not covered under the service of "Erection, Commissioning and Installation".

(2.) PREDEPOSIT of amounts adjudged is therefore waived and recovery stayed thereof pending the appeal. The application for early hearing of the appeal is allowed in view of the stakes involved. The appeal is fixed for hearing on 29 -7 -2009.