https://www.taxtmi.com/caselaws?id=141045 Advances received under an agreement were treated, on a prima facie basis, as payments for purchase of materials rather than taxable consideration for commercial or industrial construction service, so the demand on those advances was not sustainable at the stage of waiver. The assessee's plea that the arrangement was a works contract was noted, but no prima facie finding was recorded on taxability before 1-6-2007. Pre-deposit of service tax and penalties was therefore waived and recovery stayed pending appeal. en-us Wed, 03 Jun 2009 00:00:00 +0530 Thu, 18 Apr 2013 14:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141045 Advances received under an agreement were treated, on a prima facie basis, as payments for purchase of materials rather than taxable consideration for commercial or industrial construction service, so the demand on those advances was not sustainable at the stage of waiver. The assessee's plea that the arrangement was a works contract was noted, but no prima facie finding was recorded on taxability before 1-6-2007. Pre-deposit of service tax and penalties was therefore waived and recovery stayed pending appeal. Case-Laws Service Tax Wed, 03 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141045