2013 (7) TMI 348

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.... both sides. 2. The applicant has filed this application for waiver of pre-deposit of Service Tax of Rs.21,53,565/-. The demand is confirmed on the ground that the applicant has undertaken the activity of de-watering, soil filing, restoring of river-bed etc., which falls under the activity of Site Formation and Clearance, Excavation and Earthmoving and Demolition service. Similarly, the applicant....

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....ion of the Revenue is that the applicant entered into contract with Chinese firm as sub-contractor. As per contract agreement with M/s China Petroleum Pipeline Bureau, the scope of work is that the sub-contractor (applicant) undertake the work related to VEGNI KHADI Open Cut River Crossing and other agreement is for concrete coated pipes. 5. We have gone through the agreement. We find that the ag....