https://www.taxtmi.com/caselaws?id=238920 The Tribunal found in favor of the appellant, ruling that their service of trenching and laying PLB pipes and cables for BSNL does not fall under 'commercial or industrial construction service' for service tax liability. Despite both parties acknowledging the liability, the Tribunal held that an independent authority can still determine the tax liability even if initially agreed upon. The Tribunal waived the pre-deposit requirement and granted a stay against the recovery of dues during the appeal period based on the appellant's prima facie case that their service is not taxable under the specified category. en-us Mon, 08 Jul 2013 00:00:00 +0530 Fri, 28 Nov 2014 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238920 The Tribunal found in favor of the appellant, ruling that their service of trenching and laying PLB pipes and cables for BSNL does not fall under 'commercial or industrial construction service' for service tax liability. Despite both parties acknowledging the liability, the Tribunal held that an independent authority can still determine the tax liability even if initially agreed upon. The Tribunal waived the pre-deposit requirement and granted a stay against the recovery of dues during the appeal period based on the appellant's prima facie case that their service is not taxable under the specified category. Case-Laws Service Tax Mon, 08 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238920