https://www.taxtmi.com/caselaws?id=242884 Services rendered as a nodal agency for implementation of a centrally sponsored micro irrigation scheme were treated as giving rise to a prima facie case that service tax was not attracted. The Board's circular supporting non-taxability of services for implementation of such schemes was relied on at the interim stage, and the appellant was therefore held entitled to waiver of pre-deposit. On that basis, recovery of the service tax demand, interest and penalties was stayed pending further proceedings. en-us Mon, 29 Apr 2013 00:00:00 +0530 Wed, 22 Jan 2014 06:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242884 Services rendered as a nodal agency for implementation of a centrally sponsored micro irrigation scheme were treated as giving rise to a prima facie case that service tax was not attracted. The Board's circular supporting non-taxability of services for implementation of such schemes was relied on at the interim stage, and the appellant was therefore held entitled to waiver of pre-deposit. On that basis, recovery of the service tax demand, interest and penalties was stayed pending further proceedings. Case-Laws Service Tax Mon, 29 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242884