2013 (7) TMI 268

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..... es to construction services and the object of the project is to develop water bodies and recharge water sources - the construction services excludes construction relating to road, airport, railways, transport, tunnels, dams – construction relates to the excluded variety – as decided in ITD Cementation India Ltd. vs. CST (2010 (12) TMI 804 - CESTAT, MUMBAI) - Prima facie case is in favor of assess .....

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..... nce, excavation and earthmoving and demolition services" as defined under Section 65 (97a) of the Finance Act, 1994, and accordingly, issued a show-cause notice dated 11/10/2007 for the service rendered during the period 01/09/2006 to 31/08/2007 demanding service tax amounting to Rs. 71,27,473/- along with interest thereon and also proposing to impose penalties. The show-cause notice was adjudicat .....

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..... /02/2006 written by the Municipal Commissioner, Ahmedabad to the department wherein it has been clarified that the work awarded to the appellant pertained to the construction of diaphragm wall and anchor slab with special fill on the banks of river Sabarmati. The said activity is excluded from the scope of "site formation and clearance, excavation and earthmoving and demolition services" as the de .....

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..... nt of stay. He also submits in a similar case pertaining to the same project this Tribunal has granted unconditional stay in ITD Cementation India Ltd. vs. CST, Mumbai reported in 2011 (22) STR 280 (Tri-Mum). Accordingly, he pleads for grant of stay. 4. The Ld. Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority and submits that the activi .....

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..... excavation and earthmoving and demolition services" as specifically provided therein. Similarly, under construction service, such activities pertaining to construction of roads, tunnels, dams, etc. stand excluded and the activities undertaken by the appellant falls in the excluded category. Accordingly, we are, prima facie, of the view that the appellant has made out a strong case in their favour .....

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