TMI Blog2010 (4) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... confirm on the assessee under category of 'Site formation and clearance' excavation and earth moving and demolition services. It was found that assessee was registered as an assessee for 'Work Contract'. Tribunal held that same was not taxable as work involved was 'Work Contract' which was bought into tax net beyond period of dispute. Held that - assessee made out a prima facie case for the waive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants submits that the impugned activity was undertaken on the basis of a sub-contract awarded to the appellant by M/s. Soma Enterprises Ltd. had been awarded a contract by M/s. NTPC for construction of Raw Water Reservoir and its lining package. It is submitted that the appeal filed by M/s. Soma Enterprises Ltd. against demand of service tax for work undertaken by it under contract with NTPC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d wrongly classified the activity involved as 'Site formation and Clearance, Excavation and Earth moving and demolition services'. It is argued that even if it is held that the activity was classifiable under the said category, it was the undisputed fact that the work relating to construction of a Water Reservoir was excluded from tax in terms of the entry. The demand is also assailed on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35 (Bang. - CESTAT) (iv) Evergreen Suppliers v. CCE [2008] 12 STT 475 (Bang. - CESTAT) 3. Learned SDR submits that in the instant case, the Circulars cited are not applicable as the appellants and the principal contractor had undertaken activities classified under different categories of taxable services. The appellants had not substantiated their claim that they were assessed to sales tax un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity form part of a contract executed by M/s. Soma Enterprises Ltd. which was held to be not taxable by this Tribunal vide Final Order No. 104/2009, dated 4-2-2009. In the circumstances, we find that the appellants have made out a prima facie case on merits as well as on limitation against impugned dues adjudged against them. It is ordered that there shall be waiver of pre-deposit of the dues confi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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