https://www.taxtmi.com/caselaws?id=332476 The stay petition for dispensing with the pre-deposit condition of service tax for construction services provided to charitable institutions from 2007-2013 was granted. The appellant's claim of exemption based on the purpose of construction was partially accepted, acknowledging potential commercial use of some buildings. Despite the Commissioner's rejection of the claim, the appellant's deposits, including significant amounts made during investigation and under amended provisions, were considered adequate. The pre-deposit condition for the remaining dues was waived, allowing the appeal process to proceed efficiently for both parties. en-us Tue, 09 Aug 2016 00:00:00 +0530 Sat, 17 Sep 2016 12:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332476 The stay petition for dispensing with the pre-deposit condition of service tax for construction services provided to charitable institutions from 2007-2013 was granted. The appellant's claim of exemption based on the purpose of construction was partially accepted, acknowledging potential commercial use of some buildings. Despite the Commissioner's rejection of the claim, the appellant's deposits, including significant amounts made during investigation and under amended provisions, were considered adequate. The pre-deposit condition for the remaining dues was waived, allowing the appeal process to proceed efficiently for both parties. Case-Laws Service Tax Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332476