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TMI Blog2015 (7) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed on the ground of difference between the value reflected in ST3 returns and as shown in the Income ledger of the appellant. Appellants have clarified that the figures reflected in the ledger are inclusive of service tax amounts whereas the figures reflected in the ST3 returns are exclusive of the service tax element. Otherwise also, we find that apart from the said difference, there is othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e category of site formation, clearance, excavation and earth moving etc. undertaken by the appellant in connection with the construction of tailing dam. The said services stand provided by the appellant to their group company M/s. Essar Steel Ltd. 2. On this issue, we find that the appellants have already been granted unconditional stay by the Tribunal vide stay order No.1177/2009 dt. 21/08/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd earth moving and demolition. The impugned order is prima facie not sustainable. In the circumstances we order complete waive of pre-deposit of the amounts adjudged against the appellants and stay recovery thereof pending decision in the appeal. The said stay order stand subsequently followed by the Tribunal in the appellant's own case vide stay order No.922/2010 dt. 29/11/2010 as also v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providing of services or undervaluing the services. As such, we are of the view that the appellant has a good prima facie case on the said issue and according demand confirmed is dispensed with. 5. An amount of ₹ 20,000 (approx.) is in respect of the construction of road kerbs which is an activity relating to construction of roads and exempted. 6. In view of the above, we allow the sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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