https://www.taxtmi.com/caselaws?id=213844 Pipelines laid within industrial and commercial establishments were treated as falling within the taxable ambit of commercial and industrial construction services, supported by the applicable classification and the Board circular. As the appellant failed to show a strong prima facie case and did not plead financial hardship, unconditional waiver of pre-deposit was not justified. The request for waiver of pre-deposit of service tax, interest and equal penalty was rejected, and deposit was directed as a condition for hearing the appeal. en-us Mon, 06 Jun 2011 00:00:00 +0530 Mon, 16 Apr 2012 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213844 Pipelines laid within industrial and commercial establishments were treated as falling within the taxable ambit of commercial and industrial construction services, supported by the applicable classification and the Board circular. As the appellant failed to show a strong prima facie case and did not plead financial hardship, unconditional waiver of pre-deposit was not justified. The request for waiver of pre-deposit of service tax, interest and equal penalty was rejected, and deposit was directed as a condition for hearing the appeal. Case-Laws Service Tax Mon, 06 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213844