https://www.taxtmi.com/caselaws?id=252433 The Tribunal held that the appellants' activity of owning, operating, and maintaining a water supply project and selling water did not fall under the category of Business Support Service. The Tribunal waived the pre-deposit and ordered the stay of recovery of the service tax, interest, and penalty during the appeal, emphasizing the need to analyze activities to determine tax applicability and provide evidence for waiver of pre-deposit in legal proceedings. en-us Mon, 28 Jul 2014 00:00:00 +0530 Wed, 01 Jul 2015 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252433 The Tribunal held that the appellants' activity of owning, operating, and maintaining a water supply project and selling water did not fall under the category of Business Support Service. The Tribunal waived the pre-deposit and ordered the stay of recovery of the service tax, interest, and penalty during the appeal, emphasizing the need to analyze activities to determine tax applicability and provide evidence for waiver of pre-deposit in legal proceedings. Case-Laws Service Tax Mon, 28 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252433