https://www.taxtmi.com/caselaws?id=236998 The appellants were engaged in commercial and industrial construction and paid service tax based on their understanding of liability. However, the Revenue contended they had not discharged their liability properly, resulting in a confirmation of tax demand of Rs.6,15,09,648 for the period in question. The Tribunal considered disputes regarding the inclusion of material value in the taxable amount for granting abatement under specific notifications. Additionally, the classification of construction activity for private schools and colleges as commercial or industrial, the liability arising from materials supplied by these institutions, and the requirement of a pre-deposit for hearing the appeal were all addressed. Ultimately, the Tribunal waived the pre-deposit of dues arising from the order and stayed its collection until the appeal's disposal. en-us Mon, 25 Feb 2013 00:00:00 +0530 Fri, 13 Sep 2013 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236998 The appellants were engaged in commercial and industrial construction and paid service tax based on their understanding of liability. However, the Revenue contended they had not discharged their liability properly, resulting in a confirmation of tax demand of Rs.6,15,09,648 for the period in question. The Tribunal considered disputes regarding the inclusion of material value in the taxable amount for granting abatement under specific notifications. Additionally, the classification of construction activity for private schools and colleges as commercial or industrial, the liability arising from materials supplied by these institutions, and the requirement of a pre-deposit for hearing the appeal were all addressed. Ultimately, the Tribunal waived the pre-deposit of dues arising from the order and stayed its collection until the appeal's disposal. Case-Laws Service Tax Mon, 25 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236998