https://www.taxtmi.com/caselaws?id=261835 The Tribunal held that site formation work did not constitute a composite service under construction activities for availing abatement. The appellant's argument that site formation work was merely incidental was rejected, and it was ruled that the service tax demand for such services was not eligible for waiver. The appellant was directed to predeposit a specified amount within a set timeframe, with the remaining dues' predeposit waived upon compliance. Recovery of the outstanding dues was stayed pending the appeal's resolution. The decision underscored the importance of accurately classifying services for determining abatement eligibility and predeposit waivers under Service Tax regulations. en-us Fri, 12 Jun 2015 00:00:00 +0530 Wed, 13 Jan 2016 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261835 The Tribunal held that site formation work did not constitute a composite service under construction activities for availing abatement. The appellant's argument that site formation work was merely incidental was rejected, and it was ruled that the service tax demand for such services was not eligible for waiver. The appellant was directed to predeposit a specified amount within a set timeframe, with the remaining dues' predeposit waived upon compliance. Recovery of the outstanding dues was stayed pending the appeal's resolution. The decision underscored the importance of accurately classifying services for determining abatement eligibility and predeposit waivers under Service Tax regulations. Case-Laws Service Tax Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261835