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TMI Blog2014 (1) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... hority has held that these two organizations are not established solely for sanitation and are also engaged in the trade and commerce - appellant has made out a prima facie case for waiver of the pre-deposit of the amounts involved - Stay granted. - ST/318/2012 - Stay Order No. S/2005/2012-WZB/AHD - Dated:- 6-9-2012 - Shri M.V. Ravindran, Member (J) and B.S.V. Murthy, Member (T) Shri S.J. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmit that the decision of the Tribunal in the case of Nagarjuna Construction Co. Ltd. - 2010 (19) S.T.R. 259 (Tri.-Bang.), would also cover the issue in his favour. 4. Ld. D.R. reiterated the findings of the adjudicating authority. 5. On careful consideration of the submissions made by both sides, we find that it is not in dispute that the appellant is laying sewerage/drainage pipe-line for A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, the canal system built by the Government will not be chargeable to Service Tax. However, if the canal system is built by private agencies and is developed as a revenue generating measure, then such construction should be charged to Service Tax. 6. We find that the appellant has made out a prima facie case for waiver of the pre-deposit of the amounts involved. Accordingly, the application fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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