2008 (10) TMI 176

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..... Appellant. Shri Vijay Kumar, DR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. Applicant filed this application for waiver of pre-deposit of amount of service tax of Rs. 73,26,742/- (Rupees Seventy Three Lakhs Twenty Six Thousand Seven Hundred Forty Two) and penalty. The demand is confirmed on the ground that applicant has provided "commercial or industrial co .....

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..... ter reservoir has been constructed and the capacity of another reservoir has been increased and the reservoir is a water body and this fact is admitted by the adjudicating authority in para '7.8' in the adjudication order. The contention is that the water bodies are excluded from the scope of site formation and clearance, excavation and earth moving and demolition services as per the provisions of .....

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..... sent case, contract is to construct a reservoir and to raise of height of another reservoir. We find that Section 65(97) of the Finance Act specifically excludes drilling, digging, repairing, renovation and storing of water sources or water bodies even from the service of site formation. In these circumstances, prima facie, we find merit in the contention of applicant. The pre-deposit of service t .....

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