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TMI Blog2013 (12) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... drilling and blasting. Dredging service includes removal of material. As the drilling and blasting essentially result in removal of material, therefore, we find that, prima facie, the applicants had not made out a case for total waiver of the dues - Conditional stay granted. - ST/86620/13-Mum - - - Dated:- 1-10-2013 - S S Kang And P K Jain, JJ. For the Appellant : Shri Bhavin Mehta, CA. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dredging. Hence the demand is not sustainable. 4. The contention of the Revenue is that the applicants had not produced any work order explaining the scope of work even before the Commissioner (Appeals) nor with the present appeal. The Revenue relied on the definition of Dredging Service as provided under the Finance Act to submit that drilling and blasting are also a part of dredging. Hence the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. We find that before the Commissioner (Appeals), the applicants had not produced any work order to show the scope of work. The only contention of the applicants is that the applicants had taken the process of drilling and blasting. Dredging service includes removal of material. As the drilling and blasting essentially result in removal of material, therefore, we find that, prima facie, the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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