TMI Blog2011 (4) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... 5(36) of the Finance Act, 94. Consequently, prima facie, the appellant is liable to pay service tax - stay granted partly. - ST/262/09-Mum - S/167/11/CSTB/C-I - Dated:- 8-4-2011 - P G Chacko, Sahab Singh, JJ. For Appellant: Mr. P.K.Sahu, Adv For Respondent: Mr. W.L.Hangshing, JCDR Per: P.G.Chacko: 1. In this application, the appellant seeks waiver of pre-deposit and stay of recov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... body or stream of water other than river, port, harbor, backwater or estuary. The taxable service as defined under section 65(105)(zzzb) is any service provided or to be provided to any person by any other person in relation to dredging. The appellant has produced maps, sketches and photographs in their bid to show that Mithi River' is just a drain. The learned counsel for the appellant submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A described at as a river. The appellant obtained the dredging work with reference to such tender notice and, therefore, cannot plead that they were not dredging river during the period of dispute. 3. The question whether Mithi River' is a river or not, is a pure question of fact which needs to be examined and settled at the final hearing stage of the appeal. For the present, we consider the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the waters fall into Mahim bay of the Arabian sea. A stream of water connecting the large lakes and the sea can hardly be called a mere drain. As a matter of fact, the authentic records to show the status of this stream of water have to come from the Revenue District Authorities but the appellant has not produced any. 4. Prima facie, therefore, we consider Mithi River' to be a river' and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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