TMI Blog2015 (12) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... ly 3 kms. away from the canal. No classification of service has been made and we find that the activity, prima facie, does not come under the category of cargo handling or under the GTA service. Therefore, appellants have made out a prima facie case for waiver. There is no exclusion of private railways from exemption in the definition of works contract service and therefore we consider that the appellant has a prima facie case for waiver in respect of this demand also. Amounts paid by the appellant relates to the year 2009-10 only and not to the earlier year. Therefore we consider that appellant should deposit the amount relatable to the year 2008-09 in respect of which, the appellant does not have a prima facie case for waiver and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... developer or the flats were not meant for sale at all. According to the definition of personal use under the residential complex service, construction of quarters for providing accommodation to the employees is considered as personal use. Therefore, prima facie, the appellants have a case in their favour for waiver. 2. As regards canal dump supply, there is no indication as to what is this service and no classification has been attempted but simply service tax has been demanded. On going through the relevant paragraph, we find that according to the learned Commissioner, the amount was paid to the assessee for the purpose of shifting and removing of gravel and boulders. No sale is involved and the assessees performed the job of transporti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the amount involved comes to ₹ 11 lakhs according to the learned CA. After calculating interest payable on a rough estimate basis on this amount and even though financial difficulty was pleaded, we could not consider the case because the appellant is clearly liable to pay service tax on this amount and further in the subsequent year they have collected the tax and that was also not paid immediately. Since the service tax has not been paid for 2008-09 and we do not find a prima facie case, the approximate amount of service tax with interest payable comes to about ₹ 18 alkhs. Therefore, the appellant is directed to deposit an amount of ₹ 18 lakhs (Rupees eighteen lakhs only) within eight weeks and report compliance on 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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