https://www.taxtmi.com/caselaws?id=210046 Construction of a commercial complex for a municipal council was treated as taxable commercial complex service notwithstanding the recipient's municipal status. Complete waiver of pre-deposit was not considered justified because no prima facie basis for non-levy of service tax was established. Deposit of the service tax demand was required, while the penalty pre-deposit was waived and penalty recovery remained stayed pending appeal disposal, subject to compliance with the tax-deposit condition. en-us Mon, 06 Jun 2011 00:00:00 +0530 Fri, 28 Jun 2013 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210046 Construction of a commercial complex for a municipal council was treated as taxable commercial complex service notwithstanding the recipient's municipal status. Complete waiver of pre-deposit was not considered justified because no prima facie basis for non-levy of service tax was established. Deposit of the service tax demand was required, while the penalty pre-deposit was waived and penalty recovery remained stayed pending appeal disposal, subject to compliance with the tax-deposit condition. Case-Laws Service Tax Mon, 06 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210046