https://www.taxtmi.com/caselaws?id=332172 The Appellate Tribunal CESTAT CHANDIGARH upheld the service tax demand against the appellant for services categorized under 'Commercial or Industrial Construction service' and 'Repair and Maintenance services' provided to a thermal power plant. The Tribunal found that the activities undertaken by the appellant, including construction, maintenance, and cleaning, were considered commercial or industrial services due to their provision to the thermal power plant. The appellant's reliance on a previous case was deemed inapplicable, leading to a directive for a 25% pre-deposit of the disputed service tax amount, with the remaining balance stayed pending appeal. en-us Tue, 02 Aug 2016 00:00:00 +0530 Sun, 11 Sep 2016 14:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332172 The Appellate Tribunal CESTAT CHANDIGARH upheld the service tax demand against the appellant for services categorized under 'Commercial or Industrial Construction service' and 'Repair and Maintenance services' provided to a thermal power plant. The Tribunal found that the activities undertaken by the appellant, including construction, maintenance, and cleaning, were considered commercial or industrial services due to their provision to the thermal power plant. The appellant's reliance on a previous case was deemed inapplicable, leading to a directive for a 25% pre-deposit of the disputed service tax amount, with the remaining balance stayed pending appeal. Case-Laws Service Tax Tue, 02 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332172