https://www.taxtmi.com/caselaws?id=244214 The Tribunal granted waiver and stay of recovery for the demanded amount exceeding Rs. 7.44 crores in service tax and education cesses under Section 65(105)(zzza) of the Finance Act 1994. The appellant's demand was based on activities related to construction for laying railways. The Tribunal interpreted 'railways' in common parlance, considering private agencies' construction for business purposes, and found a prima facie case for the appellant against the Commissioner's view. Consequently, the Tribunal granted waiver and stay of recovery for the adjudged dues, emphasizing industry practices and operational realities in its decision. en-us Tue, 05 Mar 2013 00:00:00 +0530 Fri, 28 Nov 2014 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244214 The Tribunal granted waiver and stay of recovery for the demanded amount exceeding Rs. 7.44 crores in service tax and education cesses under Section 65(105)(zzza) of the Finance Act 1994. The appellant's demand was based on activities related to construction for laying railways. The Tribunal interpreted 'railways' in common parlance, considering private agencies' construction for business purposes, and found a prima facie case for the appellant against the Commissioner's view. Consequently, the Tribunal granted waiver and stay of recovery for the adjudged dues, emphasizing industry practices and operational realities in its decision. Case-Laws Service Tax Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244214