2013 (10) TMI 1441

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..... mt. D.M. Durando, Dy. Commissioner (AR), for the Respondent. ORDER [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The applicants filed this application for waiver of Service Tax of ₹ 12,75,866/-, interest and penalty. The demand is confirmed on the ground that the applicants had undertaken activity of drilling and blasting which is classified under Dredging services .....

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..... asting are also a part of dredging. Hence the demand is sustainable. 5. In the present case, the demand is for dredging service. As the provisions of Sec. 65(36a) of the Finance Act, the dredging service is as under :- "Dredging includes removal of material including silt, sediments, rocks, sand, refuse debris, plant or animal matter in any excavating, cleaning, deepening, widening or lengt .....

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..... l, therefore, we find that, prima facie, the applicants had not made out a case for total waiver of the dues. However, taking into account the facts and circumstances of the case, we direct the applicants to deposit an amount of ₹ 4 lakhs (Rupees Four Lakhs only) within eighty weeks. On deposit of the above amount, the pre-deposit of the remaining amount of dues is waived and recovery thereo .....

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