2013 (8) TMI 783

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.... This application filed by the appellant seeks waiver and stay in respect of service tax of over Rs.1.68 crores demanded for the period from June, 2005 to March, 2008, equal amount of penalty imposed under Section 78 of the Finance Act, 1994, besides a minor penalty of Rs.5,000/ - imposed under Section 77 of the Act. On a perusal of the records, we find that a major part of the demand of servic....

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....d 16.06.2005 placed on the appellant by M/s.SISCOL indicates that the ordered works are in the nature of "excavation of earth and back fillings". Though, the learned counsel has vehemently argued that such works were undertaken preparatory to industrial construction works, he has not been able to show that the "excavation of earth and back filling" works were immediately followed by any constructi....

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....ant seems to have prima facie case. Demand of service tax of about Rs.60 lakhs is in respect of activities classified by the adjudicating authority under "site formation". The appellant has classified these activities also under "Commercial or Industrial Construction Service". However, in respect of a major part of this demand, the substantive issue is whether the cost of materials supplied free b....

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....oner of Service Tax, Ahmedabad Vs Shilpa Constructions Pvt. Ltd.- 2010 (19) S.T.R.830 (Tri.-Ahmd.). On a perusal of the cited judgment, we have found support therefrom to the appellant against a major part of the above demand and accordingly there will be waiver of pre-deposit and stay of recovery in respect thereof.    (c) The rest of the demand is in respect of "Commercial or Indust....