9911796707
TMI Blog2014 (11) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... Clearance, Excavation and Earthmoving and Demolition' service to different parties and also collecting service tax from them but have not paid any service tax to the Department, enquiry was initiated in course of which their balance sheet for the year 2008-09, ledgers for the years 2008-2009 & 2009-2010 and copies of the contracts/work orders executed by them, were taken over and examined. In course of enquiry it appeared that the appellant during the period from 2006-2007 to 2010-2011 had provided the dredging service taxable under section 65(105)(zzzb), 'site formation & clearances, excavation, earth moving and demolition service' taxable under section 65(105)(zzza) and supply of tangible goods service taxable under section 65(105)(zzzz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Heard both the sides. 3. Ms. Sukriti Das, Advocate, learned counsel for the appellant, pleaded that an order passed by the Commissioner is ex-parte order passed without hearing the appellant, that the appellant is an illiterate person and not much aware of the legal formalities relating to the service tax, that receipts of more than Rs. 5,65,90,484/- have no nexus with any service at all, and therefore no service tax is leviable on this amounts, that receipt of Rs. 3,63,36,050/- represents receipt on account of renting of machinery prior to 16.05.2008 which become taxable only w.e.f. 16.05.2008 as 'Supply of tangible goods' under section 65 (105(zzzzj) and during the period prior to 16.05.2008 the same was not taxable at all, that re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the investigation is not sufficient to safe guard to the Revenue. He, therefore, pleaded this is a case of waiver from the requirement of pre-deposit. 5. We have considered the submissions from both the sides and perused the records. On perusal of details of the contracts/work orders executed by the appellant for various clients, it prima facie appears that the service provided by them was taxable as the site formation & clearances, excavation, 'earth moving and demolition service' under section 65(105)(zzza), 'dredging service' taxable under section 65(105)(zzb) and supply of tangible goods service taxable under section 65(105)(zzzzj) w.e.f. 16.05.08. It is also seen from the records that the appellant during the period of dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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