https://www.taxtmi.com/caselaws?id=261427 Pre-deposit was waived where the disputed services were found prima facie to fall within exemptions or where the demand was unsupported by evidence of suppression. Work involving site formation, clearance, excavation and earth moving for a tailing dam was treated as dam construction, and the corresponding demand was stayed. The apparent difference between ST-3 returns and the income ledger was explained as service tax-inclusive figures in the ledger and exclusive figures in the returns, with no material showing clandestine services or undervaluation. Construction of road kerbs was treated as road construction and regarded as exempt, leading to unconditional stay pending disposal of the appeal. en-us Wed, 07 Jan 2015 00:00:00 +0530 Sat, 11 Jul 2015 08:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261427 Pre-deposit was waived where the disputed services were found prima facie to fall within exemptions or where the demand was unsupported by evidence of suppression. Work involving site formation, clearance, excavation and earth moving for a tailing dam was treated as dam construction, and the corresponding demand was stayed. The apparent difference between ST-3 returns and the income ledger was explained as service tax-inclusive figures in the ledger and exclusive figures in the returns, with no material showing clandestine services or undervaluation. Construction of road kerbs was treated as road construction and regarded as exempt, leading to unconditional stay pending disposal of the appeal. Case-Laws Service Tax Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261427