TMI Blog2013 (9) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... t the construction of housing colony for police personnel and others also, prima facie, seems to be covered by the judgment of this Tribunal in the case of KHURANA ENGINEERING LTD. Versus COMMR. OF C. EX., AHMEDABAD [2010 (11) TMI 81 - CESTAT, AHMEDABAD]. As regards the Service Tax liability on the Construction of Control room, Bus stand and earth filling for Sabarmati river front, we find that the issue needed to be gone in detail vis-a-vis definition of these services – this had to be done only at the time of final disposal of appeal. Stay granted partly. - Appeal No.ST/347/2012 - - - Dated:- 6-3-2013 - MR.M.V. RAVINDRAN AND MR. H.K. THAKUR, JJ. For the Appellant: Shri Rahul Patel, Chartered Accountant For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce personnel and others, it is his submission that the judgment of the Tribunal in the case of Khurana Engineering Ltd 2011-TIOL-1712-CESTAT-AHM will apply. As regards the Service Tax liability on the control rooms constructed for GETCL, It is his submission that they have deposited the entire amount but are contesting the issue on merit. As regards the earth filling for the Samarmati river front, It is his submission that the issue is covered by Notification No.17/2005, as it is in respect of an activity which is connected with the river. 5. Ld.Additional Commissioner (A.R.) would submit that Ahmedabad Municipal Corporation (AMC) cannot be considered as indulging in non-commercial activity. After construction of drainage pipes, AMC charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stand and earth filling for Sabarmati river front, we find that the issue needs to be gone in detail vis-a-vis definition of these services. In our view, this can be done only at the time of final disposal of appeal. 8. Keeping in mind that the appellant has already deposited an amount of Rs.20.27 lakhs during the pendency of the proceedings before the lower authorities, we direct the appellant to deposit further an amount of Rs.10 lakhs (Rupees Ten lakhs only) within a period of eight weeks from today and report compliance to Deputy Registrar, CESTAT Ahmedabad on 08.05.2013. Deputy Registrar, CESTAT Ahmedabad, on such compliance being reported, will put up the file for Bench s consideration on 15.05.2013. Subject to such compliance being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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