https://www.taxtmi.com/caselaws?id=78785 Works contract activity connected with construction of a water reservoir was treated as having a strong prima facie case against service tax liability because works contracts entered the service tax net only from 1 June 2007, and the activity was also shown to fall outside the taxable entry relied on by the department. The Tribunal further noted that the same chain of work had earlier been held non-taxable for the principal contractor and that the appellants had registered as a works contract assessee, supporting both merits and limitation. Waiver of pre-deposit was therefore granted and recovery was stayed pending appeal. en-us Mon, 26 Apr 2010 00:00:00 +0530 Thu, 16 Jun 2016 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78785 Works contract activity connected with construction of a water reservoir was treated as having a strong prima facie case against service tax liability because works contracts entered the service tax net only from 1 June 2007, and the activity was also shown to fall outside the taxable entry relied on by the department. The Tribunal further noted that the same chain of work had earlier been held non-taxable for the principal contractor and that the appellants had registered as a works contract assessee, supporting both merits and limitation. Waiver of pre-deposit was therefore granted and recovery was stayed pending appeal. Case-Laws Service Tax Mon, 26 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78785