https://www.taxtmi.com/caselaws?id=260304 The Appellate Tribunal considered the nature of services provided by the appellant, involving laying pipelines for water supply. It differentiated between services for commercial/industrial purposes and public utility. The appellant was directed to deposit specific amounts within a timeframe, with waivers and stays granted during the appeal process. The Tribunal excluded a substantial portion of the demand for pre-deposit, considering services not primarily related to commerce or industry. The appellant made out a prima facie case for laying pipelines for an Industrial Growth Centre, leading to specific directives on deposit amounts and stay against recovery. en-us Mon, 02 Feb 2015 00:00:00 +0530 Mon, 08 Jun 2015 08:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260304 The Appellate Tribunal considered the nature of services provided by the appellant, involving laying pipelines for water supply. It differentiated between services for commercial/industrial purposes and public utility. The appellant was directed to deposit specific amounts within a timeframe, with waivers and stays granted during the appeal process. The Tribunal excluded a substantial portion of the demand for pre-deposit, considering services not primarily related to commerce or industry. The appellant made out a prima facie case for laying pipelines for an Industrial Growth Centre, leading to specific directives on deposit amounts and stay against recovery. Case-Laws Service Tax Mon, 02 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260304