2013 (12) TMI 101

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.... Heard both sides. 2. The applicants filed this application for waiver of service tax of Rs. 12,75,866/-, interest and penalty. The demand is confirmed on the ground that the applicants had undertaken activity of drilling and blasting which is classified under Dredging services under Sec. 65(36a) of the Finance Act. 3. The contention of the applicants is that the applicants had only undert....

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.... service. As the provisions of Sec. 65(36a) of the Finance Act, the dredging service is as under:-    Dredging includes removal of material including, silt, sediments, rocks, sand, refuse, debris, plant or animal matter in any excavating, cleaning, deepening, widening or lengthening, either permanently or temporarily, of any river, port, harbour, backwater or estuary." 6. The only ....