https://www.taxtmi.com/caselaws?id=191612 The Tribunal granted a stay petition for waiver of pre-deposit of service tax liability, interest, and penalties under Sections 77 & 78 of the Finance Act, 1994. The appellant successfully argued against the demand for construction of a residential complex prior to 1-6-2007, providing evidence of separate record maintenance and Chartered Accountant's certificate supporting non-opting for the composition scheme. The Tribunal found a prima facie case for waiver in works contract issues, allowing the application for waiver and staying recovery until appeal disposal, with detailed reasoning provided for each issue. en-us Thu, 12 Sep 2013 00:00:00 +0530 Sat, 08 Apr 2017 13:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191612 The Tribunal granted a stay petition for waiver of pre-deposit of service tax liability, interest, and penalties under Sections 77 & 78 of the Finance Act, 1994. The appellant successfully argued against the demand for construction of a residential complex prior to 1-6-2007, providing evidence of separate record maintenance and Chartered Accountant's certificate supporting non-opting for the composition scheme. The Tribunal found a prima facie case for waiver in works contract issues, allowing the application for waiver and staying recovery until appeal disposal, with detailed reasoning provided for each issue. Case-Laws Service Tax Thu, 12 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191612