9911796707
TMI Blog2014 (2) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... nt: Mr. R.K. Singla, A.R. ORDER Per: P. G. Chacko; This application filed by the appellant seeks waiver and stay of recovery mainly in respect of over Rs. 7.44 crores demanded towards service tax and education cesses under Section 65(105)(zzza) of the Finance Act 1994 for the period from April 2005 to March 2010. The demand arises out of denial of the benefit of Notification No. 17/2005-ST date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he records and hearing both sides, we find that it is not in dispute that the demand is on activities viz. site formation and clearance, excavation and earth moving and demolition and such other similar activities referred to in Section 65(105)(zzza) ibid. It is also not in dispute that these activities were performed by the appellant preparatory to laying of railways leading to the premises of Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncies in connection with their business activities is not unknown to trade and commerce. It is also undeniable that railway lines so constructed are operated by the railways. The above Notification should be interpreted having regard to all these aspects. In this view of the matter, we are inclined to grant waiver of predeposit and stay of recovery in respect of the adjudged dues. It is ordered ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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