Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 625 - AT - Service TaxWaiver of pre deposit - dredging services - appellant submits that as per the definition of "dredging", it does not include canals and not specified in the definition in Section 65 (36a) - construction of Tsunami houses, quarters for Tamil Nadu Govt officers etc. - Held that:- Appellant's plea of rendering of dredging services which related to government is not tenable in view of Final Order of Tribunal in the case of Mackintosh Burn Ltd. (2010 (5) TMI 435 - CESTAT, KOLKATA) - appellants have not made out a case for waiver of service tax on the services. Appellant's reliance on International Seaport Dredging Ltd. (2013 (8) TMI 676 - CESTAT Chennai) is only an interim order. Accordingly, we direct the appellant to deposit a sum of ₹ 10,00,000 within 8 weeks. Upon such deposit, predeposit of balance demand, interest and penalty shall stand waived and recovery thereof stayed during pendency of appeal. - Partial stay granted.
|