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2014 (1) TMI 1553 - CESTAT CHENNAIDemand of service tax - Commercial or industrial construction services - Whether construction of hospital is a commercial or industrial construction - Held that:- In view of the clarification issued by the Board at the time of introducing levy on the impugned service and also different classifications being adopted by the State Governments for approvals, the appellant cannot be prima facie faulted for having entertained a bonafide belief that their activity was not taxable. Therefore, we consider it proper to waive the requirement of pre-deposit for hearing the appeal - Stay granted.
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