TMI Blog2014 (12) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... We take this view, considering the totality of the work awarded to the appellant by Reliance. However, the tax paid by Reliance for transportation of earth can be counted as pre-deposit by the appellant towards the demand raised under site formation and clearance service. Moreover, we have found prima facie case for the appellant against the demand for the extended period of limitation. In the circumstances, the service tax and education cesses demanded under site formation and clearance service for the normal period have to be pre-deposited by the appellant and the same have been estimated at around 10.5 Lakhs. - Partial stay granted. - ST/25170/2013 - Misc. Order No. 25832/2013 - Dated:- 10-5-2013 - Shri P.G. Chacko, Member (J) and B.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpaction. A copy of the other work order is also available on record (pages 178 to 193), which covers transportation of earth. According to the learned counsel for the appellant, the work orders represent two different contracts and therefore the amount collected by the appellant from Reliance on account of transportation was not liable to be taxed under site formation and clearance service. In this connection, he has pointed out that the parties to the contract understood and considered transportation of earth as a separate contract. He has further submitted that, as per the terms of the relevant work order. Reliance was liable to pay service tax on the entire cost of transportation of earth, as the service recipient, in the reverse char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation of earth. With reference to the work orders, he has argued that transportation of earth was an integral part of site formation and clearance service and that it was artificially separated from the rest of the activities by the contracting parties with intent to defraud the Revenue. He has also argued that, in such circumstances, the appellant should be held to have suppressed the material facts with intent to evade payment of service tax on the cost of transportation of earth. 4. After considering the submissions, we have not found prima facie case for the appellant on merits against the demand of service tax under site formation and clearance service. On a careful perusal of the two work orders and on examination of the definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be considered as export of service, the service recipient being a SEZ Unit. It has also been submitted that any amount of service tax that might be paid by the appellant on the said construction activity would be available as refund to the SEZ Unit and hence the Issue is revenue neutral. After hearing the learned Addl. Commissioner (AR) also, we are inclined to accept the plea of revenue neutrality and grant waiver and stay against the demand of ₹ 4,47,995/-. 7. Yet another element of the total demand on the appellant is ₹ 20,40,852/- demanded on activities such as laying/erection/mechanical clearance/testing of pipes, sand blasting and painting for prefabricated structures, pipes, tanks, etc., undertaken by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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