https://www.taxtmi.com/caselaws?id=254616 The Tribunal ruled against the appellants in the case concerning the waiver of pre-deposit of service tax. The Tribunal found that the activity undertaken did not qualify as a 'works contract' but fell under Business Auxiliary Service (BAS). As the appellants failed to establish their claim and admitted to the value of articles processed, they were directed to deposit Rs. 6,00,000 within 8 weeks, with the remaining dues waived upon compliance. Recovery was stayed pending the appeal. en-us Wed, 21 Aug 2013 00:00:00 +0530 Fri, 26 Dec 2014 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254616 The Tribunal ruled against the appellants in the case concerning the waiver of pre-deposit of service tax. The Tribunal found that the activity undertaken did not qualify as a 'works contract' but fell under Business Auxiliary Service (BAS). As the appellants failed to establish their claim and admitted to the value of articles processed, they were directed to deposit Rs. 6,00,000 within 8 weeks, with the remaining dues waived upon compliance. Recovery was stayed pending the appeal. Case-Laws Service Tax Wed, 21 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254616