2015 (11) TMI 625

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..... 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 435 - CESTAT, KOLKATA) - appellants have not made out a case for waiver of service tax on the services. Appellant's reliance on International Seaport Dredging Ltd. (2013 (8) TMI 676 - CESTAT Chennai) is only a .....

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..... tant for the appellant submits that as per SCN, an amount of ₹ 1.47 crores pertains to dredging services as per Sl.No.7 8 of Annexure to SCN viz. dredging services of South Buckingkam canel and Mayiladuthiurai-Kolidam River. He also submits that construction of buildings as at Sl.No.1 to 6 (b) of annexure relates to construction of Tsunami houses, quarters for Tamil Nadu Govt officers etc. .....

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..... to government is not tenable in view of Final Order of Tribunal in the case of Mackintosh Burn Ltd. (supra). The relevant paragraphs are reproduced below :- 7.2 From a careful reading of the definition of the term, dredging and the connected taxable service , we find that dredging has been defined in an inclusive manner. The said activities 'undertaken in river' is covered under the .....

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..... f material such as silt, sediments, rocks etc. of rivers, ports, harbour, backwater or estuary for providing adequate draught for ships and other vessels and to maintain shipping channels. Service Tax is leviable only on dredging of river, port, harbour, backwater or estuary and dredging in any other cases does not attract service tax. The definition ofdredging is an inclusive definition and the a .....

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..... w that appellants have not made out a case for waiver of service tax on the services. Appellant's reliance on International Seaport Dredging Ltd. (supra) is only an interim order. Accordingly, we direct the appellant to deposit a sum of ₹ 10,00,000/- (Rupees Ten lakhs only) within 8 weeks and report compliance on 30.9.2015 . Upon such deposit, predeposit of balance demand, interest and p .....

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