https://www.taxtmi.com/caselaws?id=255485 The Tribunal ruled in favor of the appellant, engaged in infrastructure projects for State Governments, regarding the liability for service tax on works contract service and GTA service. The Tribunal emphasized that tax liability depends on the project nature and execution, not solely on terms used. It waived the pre-deposit requirement for the balance dues based on favorable decisions. The appellant was directed to deposit Rs. 5,00,000 within a specified timeline, and upon compliance, the pre-deposit of balance dues was waived, with a stay against recovery granted. en-us Thu, 11 Sep 2014 00:00:00 +0530 Sat, 17 Jan 2015 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255485 The Tribunal ruled in favor of the appellant, engaged in infrastructure projects for State Governments, regarding the liability for service tax on works contract service and GTA service. The Tribunal emphasized that tax liability depends on the project nature and execution, not solely on terms used. It waived the pre-deposit requirement for the balance dues based on favorable decisions. The appellant was directed to deposit Rs. 5,00,000 within a specified timeline, and upon compliance, the pre-deposit of balance dues was waived, with a stay against recovery granted. Case-Laws Service Tax Thu, 11 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255485