https://www.taxtmi.com/caselaws?id=244658 In a service tax dispute concerning commercial or industrial construction, complex construction, erection, commissioning and installation, and management, maintenance or repair services, a prima facie view was taken that activities where service predominated could fall within the taxable category even if goods were also involved, with abatements left for detailed examination. The management, maintenance or repair activity was also treated as prima facie taxable under the Finance Act, 1994, and payment of VAT was not regarded as excluding service tax liability. Full waiver of pre-deposit was therefore declined, and a pre-deposit was directed in instalments. en-us Wed, 13 Feb 2013 00:00:00 +0530 Tue, 04 Mar 2014 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244658 In a service tax dispute concerning commercial or industrial construction, complex construction, erection, commissioning and installation, and management, maintenance or repair services, a prima facie view was taken that activities where service predominated could fall within the taxable category even if goods were also involved, with abatements left for detailed examination. The management, maintenance or repair activity was also treated as prima facie taxable under the Finance Act, 1994, and payment of VAT was not regarded as excluding service tax liability. Full waiver of pre-deposit was therefore declined, and a pre-deposit was directed in instalments. Case-Laws Service Tax Wed, 13 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244658