TMI Blog2013 (9) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... t some of the activities/ services provided by the appellant fall within site formation taxable services while others within commercial or industrial construction service has not classified or apportioned the extent of such services for the purposes of consideration of waiver of pre-deposit. We find that an amount of ₹ 1,22,18,670/- has already been appropriated towards the total service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal and finally heard with the consent of the parties. In an appeal filed by the appellant against the adjudication order dated 28.11.2012 the CESTAT has while deciding the application for stay of pre-deposit found that the adjudication order assessed service tax demand of Rs.2,17,24,330/-. An amount of Rs.1,22,89,670/- was also remitted under commercial or industrial construction service. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earth moving and demolition", defined in section 65 (97a) read with section 65 (105) (zzza) of the Act, which does not accommodate any abatement under Notification No.15/2004, dated 10.09.2004. 3. Prima facie, on perusal of contract in issue and the analysis by the adjudicating authority, some of the activities/ services provided by the appellant fall within the site formation taxable service wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 78 of the Act), within 6 weeks from today and report compliance by 25.09.2013. In default of either deposit or reporting compliance within the time stipulated herein, the order of waiver shall stand rescinded and the appeal shall stand dismissed for failure of pre-deposit." In the present case the dispute relates to appellant's registration, in the category of taxable services provided. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purposes of consideration of waiver of pre-deposit. We find that an amount of Rs.1,22,18,670/- has already been appropriated towards the total service tax demand of Rs.2,17,24,330/- and thus in the absence of any quantification of the services, which do not accommodate any abatement under notification dated 10.9.2004, the appellant is entitled to further relief. In the facts and circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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