https://www.taxtmi.com/caselaws?id=211765 Erection, commissioning and installation of transmission towers were examined under Board Circular No. B1/16/2007-TRU dated 22.05.2007 and treated, on a prima facie basis, as works contract service. Because the disputed activity was provisionally covered by that classification, the demand for service tax, interest and penalties was regarded as not sustainable at the interim stage. The pre-deposit requirement was therefore waived pending disposal of the appeal. en-us Thu, 05 Jan 2012 00:00:00 +0530 Thu, 23 Feb 2017 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211765 Erection, commissioning and installation of transmission towers were examined under Board Circular No. B1/16/2007-TRU dated 22.05.2007 and treated, on a prima facie basis, as works contract service. Because the disputed activity was provisionally covered by that classification, the demand for service tax, interest and penalties was regarded as not sustainable at the interim stage. The pre-deposit requirement was therefore waived pending disposal of the appeal. Case-Laws Service Tax Thu, 05 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211765