https://www.taxtmi.com/caselaws?id=255484 The Tribunal granted a stay against recovery during the appeal's pendency, acknowledging a prima facie case for relief in the appellant's EPC project. The judgment discussed the classification of services under 'Works Contract Service,' the extended period for tax demands, interpretation of circulars, and criteria for a complete waiver of pre-deposit. The Tribunal emphasized contractors' role in executing projects and rejected arguments based on the Government's involvement. The appellant's lack of bona fide belief regarding tax liability was noted, leading to the grant of relief and stay against recovery. en-us Thu, 11 Sep 2014 00:00:00 +0530 Tue, 01 Sep 2015 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255484 The Tribunal granted a stay against recovery during the appeal's pendency, acknowledging a prima facie case for relief in the appellant's EPC project. The judgment discussed the classification of services under 'Works Contract Service,' the extended period for tax demands, interpretation of circulars, and criteria for a complete waiver of pre-deposit. The Tribunal emphasized contractors' role in executing projects and rejected arguments based on the Government's involvement. The appellant's lack of bona fide belief regarding tax liability was noted, leading to the grant of relief and stay against recovery. Case-Laws Service Tax Thu, 11 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255484