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2013 (5) TMI 804 - CESTAT MUMBAIWaiver of pre deposit - Site Formation and Clearance, Excavation and Earthmoving and Demolition - Held that:- assessee executed the work for SRFDCL works of construction of diaphragm wall; special fill for guide fund; concrete for anchor slab and RCC Hume Pipe and Box Culvert. Whether this activity falls within the taxable service defined under Section 65(97a) and 65(105)(zza) requires detailed examination at the time of final hearing of the appeal. While the main focus in the analysis in the adjudication order appears to reject the assessee’s claim for availing benefit of the exclusionary clause in Section 65(97a) qua which it is claimed that services provided by the assessee to SRFDCL fall within the extended services provided in relation to restoration of water resources or water bodies. On prima facie analysis it does not appear that the services provided by the assessee are comprised within the definition of “Site Formation and Clearance, Excavation and Earthmoving and Demolition” services. - strong prima facie case in favour of the assessee entitling waiver of pre-deposit and stay of further proceedings which are accordingly ordered. There shall be no recovery initiated for the adjudicated amounts pending disposal of the appeal - Stay granted.
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