9911796707
TMI Blog2014 (12) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... . The period of dispute is 2007-08 to 2010-11, for which show cause notice was issued on 29-12-2011 invoking the proviso to Section 73(1) of the Act on the alleged ground of suppression of facts. 2. A major part of the impugned demand of service tax is under the head "site formation and clearance, excavation and earth moving and demolition service" ("site formation and clearance service", for short) and the same amounts to Rs. 51,64,159/-. Towards this demand, an amount of Rs. 8,31,039/- pertaining to area grading was paid by the appellant. The balance amount of Rs. 43,33,120/- has been demanded in relation to transportation of earth found to be a part of the site formation and clearance service. The entire demand of Rs. 51,64,159/- h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this demand by pointing out that, as transportation of earth was considered as separate contract and Reliance had to discharge service tax liability on this activity in the reverse charge mechanism, the appellant never had any reason to believe that they had tax liability in respect of transportation of earth. On the other hand, the appellants believed that service tax on the transportation of earth would be paid by Reliance. In this manner, the learned counsel has argued that, if it be assumed that the appellant ought to have paid service tax on the cost of transportation of earth, they cannot be held liable to pay such tax for the extended period of limitation. In this connection, in answer to a query, the learned counsel submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation of earth can be counted as pre-deposit by the appellant towards the demand raised under site formation and clearance service. Moreover, we have found prima facie case for the appellant against the demand for the extended period of limitation. In the circumstances, the service tax and education cesses demanded under site formation and clearance service for the normal period have to be pre-deposited by the appellant and the same have been estimated at around 10.5 Lakhs. 5. Another part of the total demand of service tax on the appellant is that of Rs. 9,43,338/- which pertains to the work of construction of Yanam Obelisk Tower, a replica of Eifel Tower, Paris. It is not in dispute that this amount of service tax was paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x crores) being approximately 1/5th of the total demand. These facts stated by the counsel have not been disputed by the Addl. Commissioner (AR). We are, therefore, of the view that, towards the above demand of Rs. 20,40,852/-, the appellant should pre-deposit about 20%. They should do likewise towards the last piece of demand (Rs. 5,57,411/-) which, admittedly, stands on a similar footing. 8. In the result, there will be a direction to the appellant to pre-deposit an amount of Rs. 15,00,000/- (rupees fifteen lakhs only) within six weeks and report compliance to the Dy. Registrar on 22-7-2013. Dy. Registrar to report to the Bench on 29-7-2013. Subject to due compliance, there will be waiver and stay against the balance dues including ..... X X X X Extracts X X X X X X X X Extracts X X X X
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