https://www.taxtmi.com/caselaws?id=204948 The Tribunal ruled in favor of the appellant, granting waiver of pre-deposit and stay of recovery for service tax and penalty amounting to over Rs. 8.71 Crores. The dispute centered on the liability for service tax on construction works, with the appellant successfully arguing that the deeming provision making a builder a service provider would only apply prospectively from 1-7-2010. As the dispute related to periods before this date, the appellant was not deemed a service provider, leading to the decision to waive the tax liability and penalty. en-us Fri, 01 Oct 2010 00:00:00 +0530 Wed, 01 Jun 2011 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204948 The Tribunal ruled in favor of the appellant, granting waiver of pre-deposit and stay of recovery for service tax and penalty amounting to over Rs. 8.71 Crores. The dispute centered on the liability for service tax on construction works, with the appellant successfully arguing that the deeming provision making a builder a service provider would only apply prospectively from 1-7-2010. As the dispute related to periods before this date, the appellant was not deemed a service provider, leading to the decision to waive the tax liability and penalty. Case-Laws Service Tax Fri, 01 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204948