https://www.taxtmi.com/caselaws?id=268542 The Tribunal ruled in favor of the appellant, finding that the services provided were not correctly classified under Consulting Engineer Service but fell under Commercial or Industrial Construction Services. The appellant was deemed eligible for exemption under Notification No. 16/2005-ST for the construction of a jetty. The Tribunal emphasized that the exemption did not differentiate between public and private ports, supporting the appellant's case for waiver of the demand. A pre-deposit amount of Rs. 1.3 crores was ordered to be paid within a specified timeline to stay the recovery of the remaining liability during the appeal process. en-us Wed, 29 Apr 2015 00:00:00 +0530 Fri, 27 Nov 2015 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268542 The Tribunal ruled in favor of the appellant, finding that the services provided were not correctly classified under Consulting Engineer Service but fell under Commercial or Industrial Construction Services. The appellant was deemed eligible for exemption under Notification No. 16/2005-ST for the construction of a jetty. The Tribunal emphasized that the exemption did not differentiate between public and private ports, supporting the appellant's case for waiver of the demand. A pre-deposit amount of Rs. 1.3 crores was ordered to be paid within a specified timeline to stay the recovery of the remaining liability during the appeal process. Case-Laws Service Tax Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268542