https://www.taxtmi.com/caselaws?id=203241 The appellant sought exemption from Service Tax on EPC Turnkey Contracts for construction projects like canals for irrigation, arguing they were non-commercial and should be non-taxable. The Tribunal considered Circulars exempting infrastructure-related services from Service Tax liability and found the activities constituted civic amenities provided by State Governments, excluding them from taxable works contract services. Relying on previous decisions and Circulars, the Tribunal granted a complete waiver of pre-deposit and stay of recovery of dues, supporting the appellant's contention for exemption from Service Tax liability for construction projects executed for the Government of Andhra Pradesh. en-us Thu, 03 Feb 2011 00:00:00 +0530 Sat, 18 May 2013 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203241 The appellant sought exemption from Service Tax on EPC Turnkey Contracts for construction projects like canals for irrigation, arguing they were non-commercial and should be non-taxable. The Tribunal considered Circulars exempting infrastructure-related services from Service Tax liability and found the activities constituted civic amenities provided by State Governments, excluding them from taxable works contract services. Relying on previous decisions and Circulars, the Tribunal granted a complete waiver of pre-deposit and stay of recovery of dues, supporting the appellant's contention for exemption from Service Tax liability for construction projects executed for the Government of Andhra Pradesh. Case-Laws Service Tax Thu, 03 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203241