https://www.taxtmi.com/caselaws?id=250758 The appellate tribunal ruled in favor of the petitioner, granting a waiver of pre-deposit and a stay on further proceedings. The tribunal found that works related to the construction of pipelines for public utility purposes like drinking water supply fall outside the taxable service ambit under the specific sub-clause (b) of the Finance Act, 1994. The decision underscores the significance of accurately classifying works contract services to ascertain the applicability of service tax under the relevant provisions of the Act. en-us Tue, 07 Jan 2014 00:00:00 +0530 Sat, 23 Aug 2014 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250758 The appellate tribunal ruled in favor of the petitioner, granting a waiver of pre-deposit and a stay on further proceedings. The tribunal found that works related to the construction of pipelines for public utility purposes like drinking water supply fall outside the taxable service ambit under the specific sub-clause (b) of the Finance Act, 1994. The decision underscores the significance of accurately classifying works contract services to ascertain the applicability of service tax under the relevant provisions of the Act. Case-Laws Service Tax Tue, 07 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250758