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TMI Blog2015 (11) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... pal, AC (AR) ORDER Per R Periasami Appellant filed application for waiver of predeposit of service tax of Rs. 1,75,16,876/- along with interest and penalty. The demand is confirmed on various services viz. Construction of government buildings and residential complex. 2. Ld. Consultant for the appellant submits that as per SCN, an amount of Rs. 1.47 crores pertains to dredging services as per S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.R relied on the findings of the OIO and also relied the case law in the case of Mackintosh Burn Ltd. Vs CST Kolkata - 2010 (19) ELT 682 (Tri.-Kolkata) (sic). 4. After hearing both sides, we find that appellant's plea of rendering of dredging services which related to government is not tenable in view of Final Order of Tribunal in the case of Mackintosh Burn Ltd. (supra). The relevant parag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o service tax under sub-clause (zzzb) of section 65(105) of the Finance Act, 1994. 'Dredging' has been defined under clause (36a) of section 65 of the Finance Act, 1994. 7.2 This taxable service covers dredging which is generally undertaken for removal of material such as silt, sediments, rocks etc. of rivers, ports, harbour, backwater or estuary for providing adequate draught for ships ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere was any difference, undoubtedly the provisions of the section prevails over the instructions/guidelines. Therefore, on merits, the activities of the Appellants clearly fall under dredging services, as rightly held by the Commissioner." We are of the view that appellants have not made out a case for waiver of service tax on the services. Appellant's reliance on International Seaport Dredg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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