https://www.taxtmi.com/caselaws?id=243338 The Appellate Tribunal CESTAT Chennai ruled in favor of the appellant, holding that the construction of hospitals does not fall under the definition of 'commercial or industrial construction services' for service tax liability. The Tribunal considered the appellant's bonafide belief, supported by a clarification from the CBEC and the varying classifications by State Governments, leading to a waiver of the pre-deposit requirement and a stay on the collection of dues during the appeal process. As a result, the appellant is not immediately liable to pay the demanded amount of Rs.19,96,877/- along with interest and penalty. en-us Mon, 07 Jan 2013 00:00:00 +0530 Wed, 09 Jul 2014 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243338 The Appellate Tribunal CESTAT Chennai ruled in favor of the appellant, holding that the construction of hospitals does not fall under the definition of 'commercial or industrial construction services' for service tax liability. The Tribunal considered the appellant's bonafide belief, supported by a clarification from the CBEC and the varying classifications by State Governments, leading to a waiver of the pre-deposit requirement and a stay on the collection of dues during the appeal process. As a result, the appellant is not immediately liable to pay the demanded amount of Rs.19,96,877/- along with interest and penalty. Case-Laws Service Tax Mon, 07 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243338