https://www.taxtmi.com/caselaws?id=325387 The Tribunal classified the service tax demand for construction projects as Works Contract Service, ruling in favor of the Revenue. The construction of the ESIC hospital was not considered for commercial purposes, leading to a stay on the demand. However, the construction of the girls hostel was deemed sustainable under the definition of a new residential complex. The Tribunal ordered a specific pre-deposit with interest for compliance, staying the remaining liability pending appeal. Failure to comply would result in dismissal of the appeal. The decision was based on a thorough analysis of the arguments and legal provisions. en-us Mon, 13 Jul 2015 00:00:00 +0530 Mon, 16 May 2016 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325387 The Tribunal classified the service tax demand for construction projects as Works Contract Service, ruling in favor of the Revenue. The construction of the ESIC hospital was not considered for commercial purposes, leading to a stay on the demand. However, the construction of the girls hostel was deemed sustainable under the definition of a new residential complex. The Tribunal ordered a specific pre-deposit with interest for compliance, staying the remaining liability pending appeal. Failure to comply would result in dismissal of the appeal. The decision was based on a thorough analysis of the arguments and legal provisions. Case-Laws Service Tax Mon, 13 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325387