2009 (4) TMI 152

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..... construction of embankment - Appeal before commissioner (appeals) – dismissed for non compliance of section 35F – held that - that this is a fit case for remanding the matter to the Commissioner (Appeals) for examining the issue on merits without insisting any pre-deposit of the amount. - ST/572 OF 2008 - 329 OF 2009 - Dated:- 2-4-2009 - M.V. RAVINDRAN, JUDICIAL MEMBER and T.K. JAYARAMAN, TECH .....

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..... for 'transport terminal'. The service tax has been demanded from the appellants towards the above activities. The learned Counsel took us through the various statutory provisions relating to 'commercial or industrial services' and also 'site formation and clearance service', wherein the activity relating to construction of 'transport terminal' has been excluded from the scope of definition of abo .....

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