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TMI Blog2013 (6) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... integral component of a hydro Electric project and is therefore outside the purview of the exclusion clause of Section 65(25)(b) which, excludes services provided in respect of roads, airports, railways, transport, terminals, bridges, tunnels and dams from the charge of service tax. Prima facie, we are of the view that the petitioner is immune to the liability of service tax in respect of provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... default by the order dated 21.2.2013. In this application the petitioner pleads that it received no notice of the listing of the stay application. Therefore there was no default on 21.2.2013. There is no rebuttal to this plea. Hence, the order dated 21.2.2013 dismissing stay order No. 5319/2012 is recalled and the stay application is restored. Stay application No. 5319/2012 2. Heard ld. Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority found that the service provided by the petitioner pertained to construction of a dam which was an integral component of a hydro Electric project and is therefore outside the purview of the exclusion clause of Section 65(25)(b) which, excludes services provided in respect of roads, airports, railways, transport, terminals, bridges, tunnels and dams from the charge of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned adjudication order, on condition that the petitioner deposits Rs.1.5 lakhs within four weeks from today and report compliance by 28th May 2013. In default of either deposit within the stipulated time or failure to report compliance within the time stipulated herein, the appeal shall stand rejected for default. Ld. Counsel for the petitioner is present in the Court, has noted the order and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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