TMI Blog2013 (5) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... pe and Box Culvert. Whether this activity falls within the taxable service defined under Section 65(97a) and 65(105)(zza) requires detailed examination at the time of final hearing of the appeal. While the main focus in the analysis in the adjudication order appears to reject the assessee’s claim for availing benefit of the exclusionary clause in Section 65(97a) qua which it is claimed that servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant. Shri P.N. Das, Authorized Representative, for the Respondent. ORDER Early hearing rejected. 2. Waiver of pre-deposit and stay of further proceedings pursuant to the adjudication order is the relief sought in this application. The petitioner/assessee was assessed to Service Tax in an amount of ₹ 2,66,17,455/-, for the taxable service Site Formation and Cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... qua which it is claimed that services provided by the assessee to SRFDCL fall within the extended services provided in relation to restoration of water resources or water bodies. On prima facie analysis it does not appear that the services provided by the assessee are comprised within the definition of Site Formation and Clearance, Excavation and Earthmoving and Demolition services. 4. For th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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