https://www.taxtmi.com/caselaws?id=243201 Laying irrigation pipelines was treated, on a prima facie basis, as works contract service rather than erection, commissioning or installation service, and the Board circular excluding such activity from taxable service supported that view. On that interim assessment, complete waiver of pre-deposit was justified and recovery remained stayed pending appeal. en-us Wed, 23 May 2012 00:00:00 +0530 Mon, 27 Jan 2014 21:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243201 Laying irrigation pipelines was treated, on a prima facie basis, as works contract service rather than erection, commissioning or installation service, and the Board circular excluding such activity from taxable service supported that view. On that interim assessment, complete waiver of pre-deposit was justified and recovery remained stayed pending appeal. Case-Laws Service Tax Wed, 23 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243201