Prima facie dredging classification led to only partial pre-deposit relief where work scope was not proved.

Drilling and blasting activity was examined for prima facie coverage within the statutory definition of dredging service, which extends to removal of material such as silt, sediments, rocks, sand, refuse and debris during excavation or widening of a water body. Because no work order was produced to define the exact scope of work and the record only indicated drilling and blasting, the Tribunal found that the activity could not be excluded at the interim stage. Complete waiver of pre-deposit was therefore not justified, and only partial relief was granted subject to deposit, with the balance demand stayed pending appeal.

---

---

Issues: Whether drilling and blasting activity, on the facts stated, could be treated prima facie as dredging service for the purpose of waiver of pre-deposit.

Analysis: The demand arose under the definition of dredging service. The definition covers removal of material such as silt, sediments, rocks, sand, refuse and debris in the course of excavating, cleaning, deepening, widening or lengthening a river or similar water body. The applicants produced no work order showing the exact scope of work and relied only on a letter indicating drilling and blasting activity. Since drilling and blasting may result in removal of material, the Tribunal held that a complete waiver was not justified at the interim stage.

Conclusion: The applicants were not granted total waiver of the dues and were directed to make a partial pre-deposit of Rs. 4 lakhs, with waiver of the balance and stay of recovery during the appeal.

Final Conclusion: Interim relief was granted only to a limited extent, and the remaining demand was kept in abeyance subject to the directed deposit.

Ratio Decidendi: Where the pleaded activity may fall within the statutory definition of dredging service and the assessee fails to produce material defining the work scope, only partial waiver of pre-deposit is justified at the interim stage.

---