Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 61 - CESTAT MUMBAIWaiver of pre deposit - excavation for foundation in soil & soft rock including tree removing. - Held that:- in addition to amount of Rs. 2,59,158/- paid by the appellant, the appellant has also paid an amount of Rs. 1,17,151/- as interest on the Service Tax demand of Rs. 2,59,158/-. However, this payment has not been adjusted against the Service Tax demand or the interest thereon. We have perused the work order given to the appellant and as per the work order, the activity undertaken by the appellant is excavation for foundation in soil & soft rock including tree removing. Therefore, the activity would be squarely covered by the definition of ‘Site preparation, excavation and earth moving, demolition service'. Therefore, the contention of the learned Counsel for the appellant that they are not liable to Service tax is prima facie not correct. Hence, the appellant has not made out a case for complete waiver of pre-deposit of the dues adjudged against them - Conditional stay granted.
|