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TMI Blog2014 (12) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... er Justice G. Raghuram: Alleging that the petitioner/appellant during 2006-2007 to 2009-2010 had provided two categories of taxable services: (a) commercial or industrial construction; and (b) site formation and clearance, excavation and earth moving and demolition (for short site formation), but failed to remit service tax due on the gross consideration received for these services, proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service, petitioner claimed that as this service was provided in relation to agriculture, irrigation or renovation or restoration of water sources or water bodies, the service falls within the exclusionary clause of the definition of the taxable service in Section 65(97a) read with Section 65(105)(zzza) of the Act. 3. The impugned adjudication order dated 20.12.2012 passed by the Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n were however assessed to tax, since the petitioner failed to establish that these services were provided in respect of any of the excluded categories set out in Section 65(97a) of the Act. Construction of godown for the Haryana State Corporative Supply and Marketing Federation Ltd. (HAFED) and for the Haryana Seeds Development Corporation (HSDC) were not excluded on the ground that construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication order in so far as the valuation or classification recorded by the adjudicating authority in respect of site formation. 7. We therefore find no prima facie case in favour of the petitioner. Consequently, the petitioner shall deposit the assessed quantum of service tax and the interest thereon within six weeks. We grant waiver of pre-deposit to the extent of the assessed penalty. On compli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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