https://www.taxtmi.com/caselaws?id=241305 A prima facie case was found for waiver of pre-deposit in a service tax dispute over denial of abatement under Notification No. 1/2006-ST for completion and finishing services linked to residential complex construction. The Tribunal noted that the adjudication treated abatement as unavailable because the taxable service was only completion and finishing work, but the recorded facts showed those services were rendered in continuation of construction of residential complexes. It held that whether such finishing services, when provided as part of or after construction service, fell within the notification's restrictive clause required fuller examination at the appeal hearing. Waiver of pre-deposit and stay of further proceedings were granted subject to the stated deposit condition. en-us Mon, 27 May 2013 00:00:00 +0530 Fri, 20 Dec 2013 05:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241305 A prima facie case was found for waiver of pre-deposit in a service tax dispute over denial of abatement under Notification No. 1/2006-ST for completion and finishing services linked to residential complex construction. The Tribunal noted that the adjudication treated abatement as unavailable because the taxable service was only completion and finishing work, but the recorded facts showed those services were rendered in continuation of construction of residential complexes. It held that whether such finishing services, when provided as part of or after construction service, fell within the notification's restrictive clause required fuller examination at the appeal hearing. Waiver of pre-deposit and stay of further proceedings were granted subject to the stated deposit condition. Case-Laws Service Tax Mon, 27 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241305