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TMI Blog2012 (6) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... n accordance with the law. - pre-deposit of duty, penalty waived and Stay Petition allowed - ST/391/2010 - S/810/2011-WZB/AHD - Dated:- 17-6-2011 - Ms. Archana Wadhwa, Dr. P. Babu, JJ. REPRESENTED BY : Written submission by the Appellant. Shri R. Nagar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants filed written submissions in support of the Stay Petition filed by them. We have, accordingly, heard the ld. S.D.R. appearing for the Revenue and have gone through the impugned order. 2. The pray in the Stay Petition is to dispense with the condition of pre-deposit of Rs. 8,04,343/- (Rupees Eight Lakhs, Four Thousands, Three Hundreds and Forty Three Only) confirmed against the applicant-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment cannot make a hair-splitting difference merely to deny the exemption. 5. Thereafter, a Show Cause Notice dated 22-12-08 was issued to the appellant alleging that they have availed abatement of 67% of the value of the services provided by them to their customers in terms of provisions of Notification No. 15/2004-S.T., dated 10-9-04 and Notification No. 1/2006-S.T., dated 1-3-06 and has paid the Service Tax on 33% gross amount billed for these services. Inasmuch as the services provided by them were Site Formation Clearance Excavation Earthmoving and Demolition service , no abatement was available. As such, the notice proposed to confirm demand and impose penalty. The said demand stand confirmed by both the authorities below. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le materials etc. are in the nature of incidental and ancillary to the construction of towers. Admittedly, no construction can be effected without first clearing land from unwanted material and preparing the same for construction. The efforts of the lower authority to de-link the above activity from main activity of construction and to hold that the same falls under the category of Site Formation Clearance Excavation Earthmoving and Demolition service, does not appear to be in accordance with the law. 9. In view of the above, we are of the prima facie view that the appellants have a good case on merit. Though, the appellants have also challenged the demand on limitation, we are not adverting to such submissions, as we have also observ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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