2013 (7) TMI 348

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....missioner (AR) PER : S S Kang Heard 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 D....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t of duty is not sustainable. 4. The contention 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 hav....