https://www.taxtmi.com/caselaws?id=251827 The court confirmed service tax liability for a commercial or industrial construction service related to a cinema hall project. The judgment interpreted the expression 'gross amount charged' under Section 67 of the Finance Act, 1994, both pre and post the 2006 amendment. The court considered the legislative intent behind the amendment and granted relief to the petitioner, waiving pre-deposit and staying further proceedings upon remittance of 50% of the assessed liability within a specified timeline. en-us Mon, 07 Jul 2014 00:00:00 +0530 Mon, 29 Sep 2014 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251827 The court confirmed service tax liability for a commercial or industrial construction service related to a cinema hall project. The judgment interpreted the expression 'gross amount charged' under Section 67 of the Finance Act, 1994, both pre and post the 2006 amendment. The court considered the legislative intent behind the amendment and granted relief to the petitioner, waiving pre-deposit and staying further proceedings upon remittance of 50% of the assessed liability within a specified timeline. Case-Laws Service Tax Mon, 07 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251827