https://www.taxtmi.com/caselaws?id=202109 The Tribunal ruled in favor of the appellant in a service tax dispute, finding that desilting activities did not fall under the specified service category of "Site formation and clearance, excavation, earthmoving and demolition services." Additionally, the construction of a dam was deemed exempt from service tax under Notification No. 17/2005S.T. The Tribunal ordered a complete waiver of the pre-deposit and stay on recovery pending appeal decision, emphasizing the importance of accurately interpreting service categories and considering relevant notifications to determine tax liability. en-us Fri, 21 Aug 2009 00:00:00 +0530 Wed, 19 Jan 2011 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202109 The Tribunal ruled in favor of the appellant in a service tax dispute, finding that desilting activities did not fall under the specified service category of "Site formation and clearance, excavation, earthmoving and demolition services." Additionally, the construction of a dam was deemed exempt from service tax under Notification No. 17/2005S.T. The Tribunal ordered a complete waiver of the pre-deposit and stay on recovery pending appeal decision, emphasizing the importance of accurately interpreting service categories and considering relevant notifications to determine tax liability. Case-Laws Service Tax Fri, 21 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202109