https://www.taxtmi.com/caselaws?id=238077 The Tribunal granted the applicant's waiver of pre-deposit of Service Tax, interest, and penalty amounting to Rs.99,27,387/- for constructing platforms for the Agricultural Produce Market Committee. It found the construction aimed at facilitating the sale of cotton by farmers, indicating a non-commercial purpose. Despite Revenue's argument that it fell under Commercial and Industrial Construction service, the Tribunal emphasized the specific context of the construction for agricultural purposes. Consequently, the Tribunal ruled in favor of the applicant, waiving the pre-deposit and staying the recovery of taxes during the appeal process. en-us Mon, 05 Aug 2013 00:00:00 +0530 Sat, 19 Nov 2016 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238077 The Tribunal granted the applicant's waiver of pre-deposit of Service Tax, interest, and penalty amounting to Rs.99,27,387/- for constructing platforms for the Agricultural Produce Market Committee. It found the construction aimed at facilitating the sale of cotton by farmers, indicating a non-commercial purpose. Despite Revenue's argument that it fell under Commercial and Industrial Construction service, the Tribunal emphasized the specific context of the construction for agricultural purposes. Consequently, the Tribunal ruled in favor of the applicant, waiving the pre-deposit and staying the recovery of taxes during the appeal process. Case-Laws Service Tax Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238077