https://www.taxtmi.com/caselaws?id=202573 The Tribunal allowed the turnkey contractor's application for waiver of pre-deposit of Service Tax and penalties in a case involving a contract with the Andhra Pradesh Government for constructing an irrigation system. The Tribunal found that the construction activities were non-commercial in nature and fell outside the taxable "works contract services" category. The decision was influenced by a previous case involving a similar issue with Lanco Infratech Ltd., where a waiver was granted. The Tribunal emphasized that only works intended for commerce or industry are taxable under works contract services, excluding non-commercial projects like those related to irrigation systems. en-us Mon, 03 May 2010 00:00:00 +0530 Mon, 16 May 2011 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202573 The Tribunal allowed the turnkey contractor's application for waiver of pre-deposit of Service Tax and penalties in a case involving a contract with the Andhra Pradesh Government for constructing an irrigation system. The Tribunal found that the construction activities were non-commercial in nature and fell outside the taxable "works contract services" category. The decision was influenced by a previous case involving a similar issue with Lanco Infratech Ltd., where a waiver was granted. The Tribunal emphasized that only works intended for commerce or industry are taxable under works contract services, excluding non-commercial projects like those related to irrigation systems. Case-Laws Service Tax Mon, 03 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202573