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2013 (8) TMI 676 - AT - Service TaxStay - dredging activity - Site formation service - Import of manpower service - Appellant contended that dredging activity done is not in river, port, harbor, backwater or estuary and, therefore, it was not taxable - activity was done beyond the territorial waters of India and at the relevant time service tax levy was limited to activities done in territorial waters only. Held that:- This is a case, where the liability to service tax has to be proved by the Revenue - in clarification including circulars and press notes issued at the time of introducing the entry for levy of tax, Government had made it clear that service tax was payable only on dredging done in any river, port, harbor, backwater or estuary there is a factual dispute on the issue as to whether any part of the canal can be considered as within the territorial waters or not Site formation service department contended that this is case of site formation, for which they were expected to recover necessary soil by dredging - Since the contract showed payment for "dredging and land reclamation" held that:- It is not justifiable to bring them under a different category and demand tax - purpose of the contract is site reclamation and not dredging - the essential character of the contract at this stage is of site formation only - Under the category of Site formation service are specifically mentioned and are also exempted. Maintenance and repair service Held that:- In the case of maintenance and repair service factual dispute is raised as to whether repair was done in Singapore or in India - fact cannot be conclusively decided as sufficient evidence was not produced no sufficient material placed before. Import of manpower service department contended that the assessee was making payments to their parent company abroad and not to the employees - it should be treated as a case of supply of manpower from abroad by the parent company Held that:- In the matter of supply of manpower by a parent company to a subsidiary company, there are decisions wherein pre-deposit has been waived treating the present appellant on a different footing is not justifiable . Other miscellaneous items, Dhamra Project and Gangavaram Port - the question whether it is a project for supply of goods appears to be a question of facts needs to be examined at the time of final hearing. - it is reasonable to call for re-deposit of Rs.2 crores - stay granted partly.
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