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TMI Blog2014 (3) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty even though financial difficulties also pleaded but not supported by evidence - Subject to compliance of above deposit with cost of condonation, there shall be waiver of pre-deposit and stay against recovery in respect of the balance dues during pendency of the appeal. - Application Nos. ST/Stay/20697/2014 and ST/COD/20698/2014 in Appeal No. ST/20686/2014-DB - Misc. Order Nos. 20815-20816/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wards the cost for condonation of delay. Subject to fulfilment of requirement of above deposit within the prescribed period, stay application filed by the appellant is also considered. 2. The appellant is a partnership firm engaged in rendering services under the category of site formation and clearance, excavation and earth moving and demolition service . Subsequently, they have included sur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the service was exempted. Prima facie, we find that this service may not be classifiable under site formation and clearance service . As regards balance demand, the appellants are not disputing the service tax liability. After hearing both sides, we consider that in view of the fact that the appellants have accepted the liability, they are required to deposit the entire amount of tax with inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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