https://www.taxtmi.com/caselaws?id=78026 The appellate tribunal ruled in favor of the appellant, granting a waiver of pre-deposit amounts and staying the recovery until the appeal's final disposal. The tribunal found that the services provided for turnkey projects executed for the construction of dam, canals, and distributory system for the Govt. of Andhra Pradesh were not subject to service tax as they were not for commercial or industrial purposes, falling outside the works contract category. The judgment emphasizes the importance of correctly classifying services for tax purposes, especially in the context of infrastructure projects. en-us Tue, 29 Dec 2009 00:00:00 +0530 Tue, 07 Dec 2010 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78026 The appellate tribunal ruled in favor of the appellant, granting a waiver of pre-deposit amounts and staying the recovery until the appeal's final disposal. The tribunal found that the services provided for turnkey projects executed for the construction of dam, canals, and distributory system for the Govt. of Andhra Pradesh were not subject to service tax as they were not for commercial or industrial purposes, falling outside the works contract category. The judgment emphasizes the importance of correctly classifying services for tax purposes, especially in the context of infrastructure projects. Case-Laws Service Tax Tue, 29 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78026