https://www.taxtmi.com/caselaws?id=77606 The Tribunal granted a waiver of pre-deposit and a stay of recovery of dues in a case involving the demand of service tax and Education Cess for construction services provided to the Ministry of Defense and Andhra Pradesh Tourism Development Corporation. The appellant successfully argued that the construction activities were not primarily for commercial purposes and were carried out under works contracts, which were not taxable under previous categories before 1-6-2007. The Tribunal referenced relevant case law and concluded that the activities could not be taxed under pre-existing categories, leading to the waiver and stay of recovery of dues. en-us Fri, 31 Jul 2009 00:00:00 +0530 Fri, 29 Oct 2010 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77606 The Tribunal granted a waiver of pre-deposit and a stay of recovery of dues in a case involving the demand of service tax and Education Cess for construction services provided to the Ministry of Defense and Andhra Pradesh Tourism Development Corporation. The appellant successfully argued that the construction activities were not primarily for commercial purposes and were carried out under works contracts, which were not taxable under previous categories before 1-6-2007. The Tribunal referenced relevant case law and concluded that the activities could not be taxed under pre-existing categories, leading to the waiver and stay of recovery of dues. Case-Laws Service Tax Fri, 31 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77606