https://www.taxtmi.com/caselaws?id=220385 The Tribunal found the activities undertaken by the appellant fell under 'Construction of Complex Services', making them liable for service tax. The plea for treating the gross value as cum-tax value was considered valid, but the abatement for cost of materials was denied. The appellant was directed to pre-deposit Rs. 5 lakhs within six weeks, with a waiver and stay of recovery on the remaining amount subject to compliance. The plea for financial hardships was not considered as part of the application, and the Tribunal thoroughly reviewed all aspects before issuing its directive. en-us Tue, 03 Jul 2012 00:00:00 +0530 Tue, 22 Jan 2013 06:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220385 The Tribunal found the activities undertaken by the appellant fell under 'Construction of Complex Services', making them liable for service tax. The plea for treating the gross value as cum-tax value was considered valid, but the abatement for cost of materials was denied. The appellant was directed to pre-deposit Rs. 5 lakhs within six weeks, with a waiver and stay of recovery on the remaining amount subject to compliance. The plea for financial hardships was not considered as part of the application, and the Tribunal thoroughly reviewed all aspects before issuing its directive. Case-Laws Service Tax Tue, 03 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220385