https://www.taxtmi.com/caselaws?id=78181 Site formation, excavation and earth moving were found prima facie not to fall within works contract service for purposes of complete waiver of pre-deposit, so full interim relief was denied on that issue. At the same time, the assessee was held prima facie entitled to exemption under Notification No. 12/2003-ST for the value of red mud sold, which reduced the amount to be secured. Complete waiver was therefore declined, but partial relief was granted by restricting the pre-deposit to Rs. 5,00,000 and staying recovery of the balance on compliance. en-us Thu, 29 Oct 2009 00:00:00 +0530 Sun, 07 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78181 Site formation, excavation and earth moving were found prima facie not to fall within works contract service for purposes of complete waiver of pre-deposit, so full interim relief was denied on that issue. At the same time, the assessee was held prima facie entitled to exemption under Notification No. 12/2003-ST for the value of red mud sold, which reduced the amount to be secured. Complete waiver was therefore declined, but partial relief was granted by restricting the pre-deposit to Rs. 5,00,000 and staying recovery of the balance on compliance. Case-Laws Service Tax Thu, 29 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78181