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TMI Blog2014 (2) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... ther similar activities referred to in Section 65(105)(zzza) - activities were performed by the appellant preparatory to laying of railways leading to the premises of Karnataka Power Corporation Ltd., and JSW Steels Ltd. The learned Commissioner, who was adjudicating upon a show-cause notice issued on 18/5/2010 invoking the extended period of limitation, took the view that the aforesaid activities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No. 25310/2013 - Dated:- 5-3-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr. M.S. Nagaraja, Advocate For the Respondent: Mr. R.K. Singla, A.R. ORDER Per: P. G. Chacko; This application filed by the appellant seeks waiver and stay of recovery mainly in respect of over Rs. 7.44 crores demanded towards service tax and education cesses under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... els, dams, ports or other ports, from the whole of service tax leviable thereon under Section 66 of the said Finance Act. 2. After perusing the records and hearing both sides, we find that it is not in dispute that the demand is on activities viz. site formation and clearance, excavation and earth moving and demolition and such other similar activities referred to in Section 65(105)(zzza) ibid. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not refer to the Railways Act, has ordinarily to be understood in accordance with common parlance. Construction of railways by private agencies in connection with their business activities is not unknown to trade and commerce. It is also undeniable that railway lines so constructed are operated by the railways. The above Notification should be interpreted having regard to all these aspects. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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