https://www.taxtmi.com/caselaws?id=30455 The Tribunal did not accept the appellant's argument that the ash dyke could be classified as a dam, finding the issue contentious. They directed the appellant to deposit Rs. 30,00,000 within 12 weeks, with the balance of service tax and penalties waived upon compliance, staying recoveries pending the pre-deposit. The case revolved around the service tax liability on the construction of the ash dyke, with the Commissioner contending that the activities primarily constituted site formation services subject to tax, while the appellant argued for exemption under Notification No. 17/2005 based on the dyke's classification as a dam. en-us Wed, 09 Apr 2008 00:00:00 +0530 Thu, 28 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30455 The Tribunal did not accept the appellant's argument that the ash dyke could be classified as a dam, finding the issue contentious. They directed the appellant to deposit Rs. 30,00,000 within 12 weeks, with the balance of service tax and penalties waived upon compliance, staying recoveries pending the pre-deposit. The case revolved around the service tax liability on the construction of the ash dyke, with the Commissioner contending that the activities primarily constituted site formation services subject to tax, while the appellant argued for exemption under Notification No. 17/2005 based on the dyke's classification as a dam. Case-Laws Service Tax Wed, 09 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30455