https://www.taxtmi.com/caselaws?id=33848 The Tribunal found in favor of the applicant in a dispute over service tax classification for activities related to heating, ventilation, or air-conditioning from 1-7-2003 to 15-6-2005. The Commissioner had demanded service tax and penalties, but the Tribunal ruled that the services fell under the tax net only from 16-6-2005. Citing a similar case and a CBEC circular, the Tribunal held that the applicant demonstrated a prima facie case for waiver of dues, ordering pre-deposit waiver and staying recovery until appeal disposal. en-us Thu, 11 Dec 2008 00:00:00 +0530 Fri, 24 Jul 2009 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33848 The Tribunal found in favor of the applicant in a dispute over service tax classification for activities related to heating, ventilation, or air-conditioning from 1-7-2003 to 15-6-2005. The Commissioner had demanded service tax and penalties, but the Tribunal ruled that the services fell under the tax net only from 16-6-2005. Citing a similar case and a CBEC circular, the Tribunal held that the applicant demonstrated a prima facie case for waiver of dues, ordering pre-deposit waiver and staying recovery until appeal disposal. Case-Laws Service Tax Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33848