https://www.taxtmi.com/caselaws?id=251720 The Tribunal upheld the classification of the petitioner's services as "works contract" under EPC projects for the State of Andhra Pradesh, subjecting them to service tax under Section 65(105)(zzzza) of the Finance Act, 1994. Despite the petitioner's argument for classification under "commercial or industrial construction" service, citing a High Court interim order, the Tribunal relied on statutory provisions and precedent to affirm the service tax levy. Additionally, the Tribunal granted waiver of pre-deposit and stay of proceedings for the adjudicated liability, contingent on timely remittance of assessed tax and interest, with non-compliance leading to appeal rejection. en-us Thu, 19 Dec 2013 00:00:00 +0530 Thu, 25 Sep 2014 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251720 The Tribunal upheld the classification of the petitioner's services as "works contract" under EPC projects for the State of Andhra Pradesh, subjecting them to service tax under Section 65(105)(zzzza) of the Finance Act, 1994. Despite the petitioner's argument for classification under "commercial or industrial construction" service, citing a High Court interim order, the Tribunal relied on statutory provisions and precedent to affirm the service tax levy. Additionally, the Tribunal granted waiver of pre-deposit and stay of proceedings for the adjudicated liability, contingent on timely remittance of assessed tax and interest, with non-compliance leading to appeal rejection. Case-Laws Service Tax Thu, 19 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251720