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2015 (11) TMI 625 - CESTAT CHENNAI

2015 (11) TMI 625 - CESTAT CHENNAI - TMI - Waiver of pre deposit - dredging services - appellant submits that as per the definition of "dredging", it does not include canals and not specified in the definition in Section 65 (36a) - construction of Tsunami houses, quarters for Tamil Nadu Govt officers etc. - Held that:- Appellant's plea of rendering of dredging services which related to government is not tenable in view of Final Order of Tribunal in the case of Mackintosh Burn Ltd. (2010 (5) TMI .....

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o. ST/S/41807/2014, ST/41545/2014 - Dated:- 23-7-2015 - R Periasami, Member (T) And P K Choudhary, Member (J) For the Appellant : Mr V Alagappan, Consultant For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per R Periasami Appellant filed application for waiver of predeposit of service tax of ₹ 1,75,16,876/- along with interest and penalty. The demand is confirmed on various services viz. Construction of government buildings and residential complex. 2. Ld. Consultant for the appellant .....

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canals and not specified in the definition in Section 65 (36a) of the Act. The "canal" is an artificial waterway of inland navigation or irrigation. He relied Tribunal's Stay Order No.40249 to 40251/2013 dt. 22.1.2013 in the case of International Seaport Dredging Ltd. Vs CST Chennai - 2013 (8) TMI 676 - CESTAT Chennai. He further submits that case is covered under works contract. 3. On the other hand, Ld. A.R relied on the findings of the OIO and also relied the case law in the ca .....

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has been defined in an inclusive manner. The said activities 'undertaken in river' is covered under the definition of "dredging". The definition implies exclusion of the dredging activities of pond or lake. The dredging undertaken in a river is clearly specified. The purpose for which the dredging is undertaken in the river, whether it is for the navigational purpose or for other purposes, appears irrelevant. The Board's instructions dated 27-7-05 heavily relied upon by the .....

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