https://www.taxtmi.com/caselaws?id=331833 At the interim stage of a service tax dispute on works contract service, the Tribunal found prima facie support for the contention that construction work undertaken for PHED was not for commerce or industry and that abatement had not been granted. It also noted, however, that construction for the Jaipur Development Authority would not, prima facie, fall outside the scope of commerce or industry. On that mixed prima facie assessment, the Tribunal required only a partial pre-deposit under the stay provisions and stayed recovery of the balance during the appeal, subject to compliance. en-us Tue, 02 Aug 2016 00:00:00 +0530 Fri, 02 Sep 2016 14:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331833 At the interim stage of a service tax dispute on works contract service, the Tribunal found prima facie support for the contention that construction work undertaken for PHED was not for commerce or industry and that abatement had not been granted. It also noted, however, that construction for the Jaipur Development Authority would not, prima facie, fall outside the scope of commerce or industry. On that mixed prima facie assessment, the Tribunal required only a partial pre-deposit under the stay provisions and stayed recovery of the balance during the appeal, subject to compliance. Case-Laws Service Tax Tue, 02 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331833