https://www.taxtmi.com/caselaws?id=238229 The Appellate Tribunal granted the waiver of predeposit and stayed the recovery of all dues for the Appellant, a Government of India Enterprise, under Works Contract with the State Government of Bihar. The Tribunal found the services provided, primarily related to construction of roads, bridges, dams, etc., fell under the exception clause of Commercial and Industrial Construction Services. The Appellant's registration under Works Contract and the nature of services rendered supported the waiver, as the Tribunal acknowledged a prima facie case for exemption based on the type of services provided. en-us Wed, 31 Jul 2013 00:00:00 +0530 Fri, 18 Oct 2013 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238229 The Appellate Tribunal granted the waiver of predeposit and stayed the recovery of all dues for the Appellant, a Government of India Enterprise, under Works Contract with the State Government of Bihar. The Tribunal found the services provided, primarily related to construction of roads, bridges, dams, etc., fell under the exception clause of Commercial and Industrial Construction Services. The Appellant's registration under Works Contract and the nature of services rendered supported the waiver, as the Tribunal acknowledged a prima facie case for exemption based on the type of services provided. Case-Laws Service Tax Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238229