https://www.taxtmi.com/caselaws?id=210046 A stay application concerning service tax on construction of a commercial complex for a municipality is analysed on the basis of prima facie waiver of pre-deposit. The Tribunal found that complete waiver was not justified because the construction service was treated as covering work performed even for a municipal recipient, so the tax demand had to be secured by deposit. However, penalty pre-deposit was waived and recovery of the penalty was stayed subject to compliance. The note therefore reflects partial relief only, with deposit ordered for the service tax component and interim protection granted against penalty recovery pending the appeal. 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 A stay application concerning service tax on construction of a commercial complex for a municipality is analysed on the basis of prima facie waiver of pre-deposit. The Tribunal found that complete waiver was not justified because the construction service was treated as covering work performed even for a municipal recipient, so the tax demand had to be secured by deposit. However, penalty pre-deposit was waived and recovery of the penalty was stayed subject to compliance. The note therefore reflects partial relief only, with deposit ordered for the service tax component and interim protection granted against penalty recovery pending the appeal. Case-Laws Service Tax Mon, 06 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210046