9911796707
TMI Blog2008 (4) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... directed the appellant to pre-deposit 20% of the service tax amount - following ratio of the same, partial stay is granted - ST/341/2007 - 265/2008 - Dated:- 17-4-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) S/Shri Jaikumar and K.S. Ramesh, Advocates, for the Appellant. Mrs. Sudha Koka, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailway Kodur, Cuddapah District, Andhra Pradesh. The appellant was awarded a contract worth about Rs. 100 Crores for a period of 3 years and were rendering the taxable service of excavation and earth moving to M/s. APMDC with effect from 1-4-2005. The appellant has not taken registration for payment of Service tax. Therefore the proceedings were initiated against him. The Department after followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-deposited as the activity clearly falls within the category under which the Service tax is confirmed. The learned DR submits that there is no ground available for granting waiver of pre-deposit of the amounts, and that they have not pleaded any financial hardship also. 3. On a careful consideration of the matter, we find that the appellant has not pleaded any financial hardship. They have n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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