https://www.taxtmi.com/caselaws?id=259536 The Tribunal granted a stay on the collection of service tax dues demanded under Works Contract Service for the period 01.04.2007 to 31.03.2012. The dispute revolved around whether the construction of educational institutions qualifies as "commerce or industry" for taxation purposes. The Tribunal differentiated between commercial training centers and educational institutions, ultimately providing a waiver on the pre-deposit of dues during the appeal process and scheduling the appeal for a future hearing date. en-us Tue, 25 Nov 2014 00:00:00 +0530 Wed, 13 May 2015 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259536 The Tribunal granted a stay on the collection of service tax dues demanded under Works Contract Service for the period 01.04.2007 to 31.03.2012. The dispute revolved around whether the construction of educational institutions qualifies as "commerce or industry" for taxation purposes. The Tribunal differentiated between commercial training centers and educational institutions, ultimately providing a waiver on the pre-deposit of dues during the appeal process and scheduling the appeal for a future hearing date. Case-Laws Service Tax Tue, 25 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259536