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2014 (1) TMI 1200 - CESTAT BANGALOREWaiver of pre-deposit of tax - Site formation and clearance service - Held that:- Articles of Association of the applicant-company would indicate that the applicant-company had taken over the entire assets and liability which cover the present duty liability. There 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 amongst others. Apparently, it would cover the definition of 'site formation service' - Conditional stay granted.
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