TMI Blog2014 (4) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 2,59,158/-. However, this payment has not been adjusted against the Service Tax demand or the interest thereon. We have perused the work order given to the appellant and as per the work order, the activity undertaken by the appellant is excavation for foundation in soil & soft rock including tree removing. Therefore, the activity would be squarely covered by the definition of ‘Site preparation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order, the learned Commissioner (Appeals) confirmed a Service Tax demand of Rs. 5,27,493/- against the appellant M/s Sachin Construction along with interest thereon apart from imposing penalties. He has also appropriated an amount of Rs. 2,59,158/- paid by the appellant. Aggrieved of the same, the appellant is before us. 3. The learned Counsel for the appellant submits that the confirmati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Excavation for foundation in Manjarya rock, Hard rock by rock breaker machine'. Thus, the activity is squarely covered within the definition of Site preparation, excavation and earthmoving, demolition service' as defined under Section 65(97a) read with Section 65(105)(zzza) of the Finance Act, 1994. Therefore, the impugned demands are sustainable in law and accordingly, he pleads tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant that they are not liable to Service tax is prima facie not correct. Hence, the appellant has not made out a case for complete waiver of pre-deposit of the dues adjudged against them. 5.2 In view of the above, we direct the appellant to make a pre-deposit of Rs. 1.5 lakhs in addition to the amount already paid within a period of six weeks and report compliance on 5.2.2014. On such com ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
