https://www.taxtmi.com/caselaws?id=140072 The Tribunal waived the requirement of pre-deposit for the balance amount of service tax, interest, and penalty until the appeal's disposal, considering the substantial amount involved in the case. The judgment also acknowledged the applicability of service tax on construction activities, emphasizing that if sales tax is paid for materials used in services, no service tax would be leviable. The interpretation of works contracts before 1-6-2007 was also addressed, with the Tribunal ordering a waiver of pre-deposit based on legal provisions and previous decisions. The Circular by the Board regarding service tax on "Construction of Residential Complex" played a crucial role in the decision. en-us Thu, 12 Mar 2009 00:00:00 +0530 Thu, 18 Apr 2013 12:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140072 The Tribunal waived the requirement of pre-deposit for the balance amount of service tax, interest, and penalty until the appeal's disposal, considering the substantial amount involved in the case. The judgment also acknowledged the applicability of service tax on construction activities, emphasizing that if sales tax is paid for materials used in services, no service tax would be leviable. The interpretation of works contracts before 1-6-2007 was also addressed, with the Tribunal ordering a waiver of pre-deposit based on legal provisions and previous decisions. The Circular by the Board regarding service tax on "Construction of Residential Complex" played a crucial role in the decision. Case-Laws Service Tax Thu, 12 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140072