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TMI Blog2015 (9) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015, dated 29.14.2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short CESTAT) by raising the following substantial questions of law for adjudication. i) Whether the appellant has prima facie good case on merits in the appeal before the CESTAT? ii) Whether the Hobble Tribunal is correct in rejecting the claim of waiver of pre-deposit in the circumstances of the case where the levy is challenged on the ground of merits as well as on the ground of jurisdiction? iii) Whether the requirement of depositing entire service tax demanded in terms of the directions of the CESTAT is onerous and causes undue hardship to the appellant particularly when the petitioner is not having sound finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred an appeal before the CESTAT along with an application seeking stay of recovery of the disputed tax, the Tribunal, by the impugned order dated 29.04.2015, while waiving the requirement of pre-deposit of balance dues, granted conditional stay against recovery subject to deposit of Rs. 25.00 lakhs pending disposal of the appeal. Being aggrieved by the Stay Order passed by the Tribunal, the present appeal is instituted. Sri Bhaskar Reddy Vemireddy, learned counsel for the appellant, has mainly contended that the Tribunal failed to consider the material placed before it about the nature of contract works undertaken by the appellant and if the Tribunal had properly considered the material, the question of directing payment of any amount wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collection, redistribution and transportation of oily and non-oily drilling waste and thereafter restoration and back-filling of the pits with locally available soil. It is evident from this that the main nature of work is to clean the pits by removing oily and non-oily waste completely and thereafter put in fresh soil (back-filling) but not site formation since the drilling site is already existing and the appellant has to clean up all the wastage and bring it back to the original condition. The learned counsel for the appellant submits that the activity undertaken by the appellant does not fall within the definition of Cleaning Service and that aspect is not properly considered by the Tribunal. Concerning this aspect, we are of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court in the case of Commissioner of Central Excise v. Sri Chaitanya Educational Committee. Though the learned counsel has placed before us financial statements and the income-tax returns to buttress his contention that the turnover of the company presently has fallen substantially, we are not inclined to go into the details of the same as primarily the appellant ought to have placed these statements before the Tribunal. In that view of the matter and in the interest of justice, we are inclined to dispose of this appeal by making the following order: The appellant is at liberty to file all the relevant documents in relation to financial stringency that the appellant is undergoing to pay service tax by filing a petition seeking modi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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