TMI Blog2014 (1) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no need to go through the decision as cited by the learned CA. On the other issue, we find that the definition of 'site formation and clearance, excavation and earth moving and demolition" would include drilling, boring and core extraction services for construction, geophysical, geological or similar purposes. It is seen that the applicant under took the activities of blast hole drilling amon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te limited company i.e., the present applicant had taken over this business. Shri P. Lakshmu Reddy is one of the Director of the present appellant-company. He submits that the tax cannot be demanded on the present applicant. The learned CA relied upon the decision of the Hon'ble Karnataka High Court in the case of CCE , Bangalore-I vs. Press Fab Precision Components Pvt. Ltd.: 2007 (207) ELT 207 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porting, dumping, dozing, etc. 'She further submits that drilling, boring and core extraction services are included in the "site formation and clearance, excavation and earth moving and demolition service" as defined under clause 97a of Section 65 of Finance Act, 1994. 4. After hearing both sides and on perusal of the records, we find force in the submission of the learned AR insofar on Articles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After considering the submissions of the learned CA on merits as well as on financial difficulties, we direct the applicant to deposit a sum of Rs.2 ,00,000 /- (Rupees Two Lakhs Only) within six weeks and report compliance on 24.2.2014. Upon deposit of the said amount, pre-deposit of the balance amount of tax along with interest will be waived till the disposal of the appeal. (Order dictated an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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