https://www.taxtmi.com/caselaws?id=148383 The Tribunal granted a waiver of the entire service tax dues demanded in the impugned order, allowing the stay application without recovery of the amount even after 180 days from the order date. The Tribunal found that laying pipelines for the Gujarat Water Supply and Sewerage Board does not qualify as 'commercial or industrial construction services' based on the primary function of the Board as a service sector establishment. The waiver of pre-deposit of duty, penalty, and interest amounts was allowed, and recovery of said amounts was stayed pending the disposal of the appeals. en-us Tue, 22 Sep 2009 00:00:00 +0530 Fri, 26 Apr 2013 14:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148383 The Tribunal granted a waiver of the entire service tax dues demanded in the impugned order, allowing the stay application without recovery of the amount even after 180 days from the order date. The Tribunal found that laying pipelines for the Gujarat Water Supply and Sewerage Board does not qualify as 'commercial or industrial construction services' based on the primary function of the Board as a service sector establishment. The waiver of pre-deposit of duty, penalty, and interest amounts was allowed, and recovery of said amounts was stayed pending the disposal of the appeals. Case-Laws Service Tax Tue, 22 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148383