https://www.taxtmi.com/caselaws?id=207412 The tribunal determined that 'Mithi River' qualifies as a river, not a drain, making the appellant's dredging activities taxable under the Finance Act, 1994. Despite the appellant's arguments and evidence, including maps and reports, the tribunal considered the characteristics of 'Mithi River' indicative of a river. The decision required the appellant to pre-deposit a specified amount within a set timeline, emphasizing the classification of the water body as pivotal in the taxable status of the dredging services provided. en-us Fri, 08 Apr 2011 00:00:00 +0530 Tue, 13 Dec 2011 00:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207412 The tribunal determined that 'Mithi River' qualifies as a river, not a drain, making the appellant's dredging activities taxable under the Finance Act, 1994. Despite the appellant's arguments and evidence, including maps and reports, the tribunal considered the characteristics of 'Mithi River' indicative of a river. The decision required the appellant to pre-deposit a specified amount within a set timeline, emphasizing the classification of the water body as pivotal in the taxable status of the dredging services provided. Case-Laws Service Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207412