ORDER
S.L. Peeran, Member (J)
1. The appellant is seeking waiver of pre-deposit of Service Tax of Rs. 25,325/-. The Department has proceeded to charge Service Tax on commissioning and installation services. The appellants contended that the entire activity is of manufacturing activity and there is no separate activity of erection and commissioning. Hence they challenged the levy of Service Tax.
2. Heard both the sides in the matter.
3. On a careful consideration of the matter, we find that the appellant has made out a strong case in their favour. Therefore the stay application is allowed by granting waiver of pre-deposit of the disputed service tax amount and staying its recovery till the disposal of the appeal. The appeal is listed for final hearing before the Single Member Bench on 3rd October 2005.
(Pronounced and dictated in the open Court)