https://www.taxtmi.com/caselaws?id=261797 In an interim stay matter involving construction services, the tribunal noted that the demand covered distinct activities but the consideration was not segregated in the show cause notices or the impugned order. On a prima facie basis, construction of the corporate office for the electricity distribution utility did not clearly appear taxable as a service related to transmission of electricity, and the works contract nature of the activity also supported exclusion of the goods component. Because the taxable exposure had to be estimated broadly in the absence of segregation, the tribunal directed a limited pre-deposit of Rs. 18 lakhs plus proportionate interest and stayed recovery pending appeal. en-us Mon, 15 Jun 2015 00:00:00 +0530 Wed, 13 Jan 2016 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261797 In an interim stay matter involving construction services, the tribunal noted that the demand covered distinct activities but the consideration was not segregated in the show cause notices or the impugned order. On a prima facie basis, construction of the corporate office for the electricity distribution utility did not clearly appear taxable as a service related to transmission of electricity, and the works contract nature of the activity also supported exclusion of the goods component. Because the taxable exposure had to be estimated broadly in the absence of segregation, the tribunal directed a limited pre-deposit of Rs. 18 lakhs plus proportionate interest and stayed recovery pending appeal. Case-Laws Service Tax Mon, 15 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261797