2013 (9) TMI 740

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.... the Appellant : A. P. Mathur, Dr. G. K. Sarkar For the Respondent : V. K. S. Nagvanshi ORDER We have heard Shri A.P. Mathur, learned counsel for the appellant. Shri B.K.S. Raghuvanshi appears for the Commissioner of Customs, Central Excise & Service Tax-the respondent. The appeal is admitted on substantial questions of law framed in the memorandum of appeal and finally heard with the ....

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....appellant filed its return and remitted tax after availing abatement under exemption Notification No.15/2004-ST dated 10.09.2004. Revenue, however, proceeded against the appellant on the ground that there was a miscalculation of the category of taxable service provided; that the service more appropriately falls within "site formation and clearance, excavation and earth moving and demolition", defi....

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....d grant waiver pre-deposit and stay further proceedings pursuant to the adjudicating order, on the condition that the appellant remits 50% of the balance due of the assessed tax liability (of Rs.2,17,24,330/-, after deducting Rs.1,22,18,670/- already remitted and appropriated) plus the interest thereon (excluding the penalty component assessed under sections 76, 77 and 78 of the Act), within 6 wee....

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.... abatement. The Tribunal, however, despite holding that there is strong prima facie case in favour of the appellant after finding that some of the activities/ services provided by the appellant fall within site formation taxable services while others within commercial or industrial construction service has not classified or apportioned the extent of such services for the purposes of consideration ....