https://www.taxtmi.com/caselaws?id=258731 The Tribunal ruled in favor of the Appellant, allowing a waiver of predeposit and granting a stay against recovery during the appeal process. It was determined that the construction work undertaken for Hydro Power Projects, including dams, roads, and tunnels, did not fall under the definition of 'Commercial or Industrial Construction Services' as per the Finance Act, 1994. The Tribunal emphasized the exclusion of certain services and concluded that the single composite contract should not be treated as a single service for service tax purposes. en-us Tue, 03 Feb 2015 00:00:00 +0530 Wed, 02 Sep 2015 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258731 The Tribunal ruled in favor of the Appellant, allowing a waiver of predeposit and granting a stay against recovery during the appeal process. It was determined that the construction work undertaken for Hydro Power Projects, including dams, roads, and tunnels, did not fall under the definition of 'Commercial or Industrial Construction Services' as per the Finance Act, 1994. The Tribunal emphasized the exclusion of certain services and concluded that the single composite contract should not be treated as a single service for service tax purposes. Case-Laws Service Tax Tue, 03 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258731