https://www.taxtmi.com/caselaws?id=209458 Completion and finishing services, including lining and tiling of ducts, were treated as prima facie distinct from industrial construction for pre-deposit purposes. On that basis, a full waiver of pre-deposit of service tax and penalty was not justified. Partial waiver was considered appropriate, subject to compliance with the directed deposit. Upon such compliance, the balance demand, interest and penalty were waived, and recovery of those amounts was stayed pending the appeals. en-us Mon, 24 Jan 2011 00:00:00 +0530 Thu, 18 Jul 2013 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209458 Completion and finishing services, including lining and tiling of ducts, were treated as prima facie distinct from industrial construction for pre-deposit purposes. On that basis, a full waiver of pre-deposit of service tax and penalty was not justified. Partial waiver was considered appropriate, subject to compliance with the directed deposit. Upon such compliance, the balance demand, interest and penalty were waived, and recovery of those amounts was stayed pending the appeals. Case-Laws Service Tax Mon, 24 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209458