https://www.taxtmi.com/caselaws?id=240436 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. en-us Tue, 01 Oct 2013 00:00:00 +0530 Tue, 03 Dec 2013 21:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240436 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. Case-Laws Service Tax Tue, 01 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240436