TMI Blog2010 (4) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 – Held that: - contract is for removal of overburden, prima facie no merit in the contention that contract is for mining of ore - not a fit case for total waiver of pre-deposit - applicants are directed to deposit an amount of Rs. 2.00 Crores - remaining amounts of service tax, interest and penalties are waived - ST/128/2009 - S-159/KOL/2010 - Dated:- 19-4-2010 - S/Shri S.S. Kang, Vice-Presi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 95;The applicants also pleaded that the adjudication order was passed by the Commissioner, Kolkata and the service is provided outside the jurisdiction of the Commissioner. Therefore, the Commissioner of Service Tax, Kolkata has no jurisdiction to adjudicate the case. In respect of financial hardship, the contention is that pre-deposit this amount will cause undue hardship. 3. The contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention is that the demand is rightly made. 5. In respect of jurisdiction, we find that the order is placed at Head Office which is at Kolkata and the bills are raised from the Head Office. In the circumstances, we prima facie find merit in the contention of the appellants in respect of jurisdiction. 6. We find that the demand of service tax is confirmed on three agreements. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed top soil stripping work; or (vi) demolition and wrecking of building, structure or road, but does not include such services provided in relation to agriculture, irrigation, watershed development and drilling, digging, repairing, renovating or restoring or water sources or water bodies." As the contract is for removal of overburden, hence, prima facie, we find no merit in the contention ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
