9911796707
TMI Blog2008 (4) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... xtensive and prima facie, many of the activities under taken by the appellant may attract service tax as held by the Commissioner - applicant has not made out a prima facie strong case for total waiver of dues - ST/547/2007 - ST/141/2008-(PB), - Dated:- 9-4-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri A.K. Batra, C.A. , for the Appellant. Shri Amit Jain, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The dispute relates to service tax demanded in respect of construction of ash dyke and related activities. 3 . The appellant constructed, what is known as ash dyke which is, attached to the power plant of Jindal Power Ltd. and it is meant for storing the fly ash arising out of power plant. For the said purpose, a detailed agreement indicating the nature of activities to be undertaken and ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice is rendered by them to themselves for the ultimate purpose for construction of ash dyke. Alternatively, he submitted that the ash dyke should be treated as dams and that they should be granted the benefit of Notification No. 17/2005 dated 7-6-05 by which the services provided in the course of construction of dams are exempted from whole of the Service tax. He relied upon the various definit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equated at par with activity for which exemption has been granted. He also submits that benefit of Notification has to be extended based on strict construction principle as held by the Hon'ble Supreme Court in the case of Novopan India Ltd. v. CCE, Hyderabad, reported in 1994 (73) E.L.T. 769 (S.C.). 6. At the outset, we are not able to, prima facie , accept the contention that ash dyke c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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