2009 (10) TMI 481

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....ellant. Ms. Joy Kumari Chander, JCDR,for the Respondent. ORDER 1. The appellant M/s. Raman Tarmat Ltd. seeks waiver of pre-deposit of service tax and education cess totaling Rs.57,87,451/- (Rupees Fifty seven lakhs eighty seven thousand four hundred and fifty one only) found due from them towards "Site Formation and Clearance, Excavation, Earth Moving and Demolition Services" rendered by ....

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.... to tax under a different category of service such as "Site Formation" for a period prior to 01.06.2007. Alternatively it is submitted that they had purchased red earth for carrying out "Site Formation" work and they were entitled to exemption in terms of Notification No.12/2003-ST dated 20.06.2003. It is submitted that if this legitimate relief is allowed, their liability would be reduced to appr....