https://www.taxtmi.com/caselaws?id=214300 The Tribunal granted the applicants' request for waiver of pre-deposit of Service Tax amount and penalties under Section 76 and other penalties under the Finance Act, 1994. The Tribunal considered the nature of the projects involving construction of residential quarters for the Indian Army and a West Bengal government undertaking, determining that the services provided directly to the government for personal use were exempt from Service Tax. Consequently, the pre-deposit of Service Tax was waived, and recovery stayed during the appeal process, with the impugned order set aside in favor of the applicants. en-us Mon, 09 Apr 2012 00:00:00 +0530 Wed, 15 May 2013 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214300 The Tribunal granted the applicants' request for waiver of pre-deposit of Service Tax amount and penalties under Section 76 and other penalties under the Finance Act, 1994. The Tribunal considered the nature of the projects involving construction of residential quarters for the Indian Army and a West Bengal government undertaking, determining that the services provided directly to the government for personal use were exempt from Service Tax. Consequently, the pre-deposit of Service Tax was waived, and recovery stayed during the appeal process, with the impugned order set aside in favor of the applicants. Case-Laws Service Tax Mon, 09 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214300