TMI Blog2008 (8) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... M.V. Ravindran, Member (J) and K. K. Agarwal, Member (T) Balbir Singh and H.G. Dharmadhikari for the Appellant. Manish Mohan for the Respondent. Order per M.V. Ravindran, Member (Judicial). - This stay petition is filed by the applicant for waiver of pre-deposit of the service tax and penalty imposed upon the applicant on the ground that they have not discharged the service tax liability in respect of services provided by them. 2. The relevant facts that arise for consideration are that the applicant has constructed "Diaphragm wall and anchor slab with special fill" on the banks of the river Sabarmati under a contract from Sabarmati River Front Development Corporation Ltd. (hereinafter referred to 'SRFDCL'). The allegatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay the interest on the confirmed demand. Hence, this stay petition. 3. Learned Counsel appearing on behalf of the applicant draws our attention to the agreement executed with SRFDCL. He brings to our notice that the said agreement is only for the purpose of construction of "Diaphragm wall and anchor slab", which are constructed by the applicant and are in respect of water front and for the purpose of proper management of water resources. He draws our attention to the project report submitted by the SRFDCL and specifically draws our attention to the fact that this project is for the purpose of proper use of water and the water resources, which otherwise would have been wasted. It is the submission that the entire project is envisaged by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unconditional waiver of pre-deposit of the amount involved in this case. 4. The learned SDR would draw our attention to the tender document, which is floated by the SRFDCL. It is his submission that SRFDCL has clearly indicated in their Memorandum and articles of Association that the project is perceived by the authorities, not for the purpose of any optimum use of water resources but for the purpose of reclamation of the land along the bank and to use the space for the purpose of recreation parks and gardens; promenades, informal market, commercial areas etc. It is his submission that the services provided by the applicant were not for the purpose of renovating or restoring the water resources. It is his submission that the contract, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... land reclamation work; or (v) contaminated top soil stripping work; or (vi) demolition and wrecking of building structure or road, but does not include such services provided in relation to agriculture, irrigation, watershed development and drilling, digging, repairing, renovating or restoring of water sources or water bodies." 8. We find that the learned Counsel is relying upon the exclusion clause under the definition. Whether the services rendered by the applicant would get covered under the exclusion clause or not, and as to whether activity undertaken by the applicant is for renovating or restoring the water resources of water bodies needs to be gone into detail as also the issue regarding the question of limitation and wrong ..... X X X X Extracts X X X X X X X X Extracts X X X X
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