https://www.taxtmi.com/caselaws?id=190600 The Court granted a waiver of pre-deposit and stay of further proceedings to the petitioner in appeals challenging the assessment of liability to Service Tax on works contract services. The petitioner contended that the services provided did not meet the definition of works contract under Section 65(105)(zzza) and cited a Board Circular for support. The Court emphasized the need to consider exclusions from the works contract definition and interpret the term "turnkey projects" narrowly. The petitioner was required to remit 50% of the assessed Service Tax within a specified time frame to maintain the waiver and stay. en-us Thu, 23 May 2013 00:00:00 +0530 Mon, 20 Feb 2017 11:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190600 The Court granted a waiver of pre-deposit and stay of further proceedings to the petitioner in appeals challenging the assessment of liability to Service Tax on works contract services. The petitioner contended that the services provided did not meet the definition of works contract under Section 65(105)(zzza) and cited a Board Circular for support. The Court emphasized the need to consider exclusions from the works contract definition and interpret the term "turnkey projects" narrowly. The petitioner was required to remit 50% of the assessed Service Tax within a specified time frame to maintain the waiver and stay. Case-Laws Service Tax Thu, 23 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190600