TMI Blog2013 (11) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... for waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed till the disposal of appeal - stay granted. - Appeal No.ST/10988/2013 - - - Dated:- 2-7-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri S.J. Vyas, Adv. For the Respondent: Shri P.N. Sarvaiya, Astt. Commissioner (A.R.) JUDGEMENT Per: M.V. Ravindran; When this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unts of Rs.36.53 lakhs and Rs.2.85 lakhs. 3. On careful consideration of the submissions made by both sides, we find that the issue involved in this case is regarding taxability of the services rendered by the appellant to M/s ONGC, M/s Essar Oil, M/s Oilex Ltd and M/s Niko Resources Ltd etc for preparing the site for building purposes. At this juncture, we are of the view that the issue needs d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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