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2014 (12) TMI 371 - CESTAT BANGALOREWaiver of pre deposit - Site formation and clearance, excavation and earth moving and demolition service - Suppression of facts - Penalty u/s 77 & 78 - Held that:- On a careful perusal of the two work orders and on examination of the definition of “site formation and clearance service”, we are inclined to take the prima facie view that the transportation of earth excavated from one part of a large area (site for power plant to be set up by Reliance) to another part of the area for the purpose of filling/levelling was also a part of “site formation and clearance service” which includes “earth moving” also. We take this view, considering the totality of the work awarded to the appellant by Reliance. However, the tax paid by Reliance for transportation of earth can be counted as pre-deposit by the appellant towards the demand raised under site formation and clearance service. Moreover, we have found prima facie case for the appellant against the demand for the extended period of limitation. In the circumstances, the service tax and education cesses demanded under site formation and clearance service for the normal period have to be pre-deposited by the appellant and the same have been estimated at around 10.5 Lakhs. - Partial stay granted.
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