2014 (2) TMI 808

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....garaja, Advocate For the Respondent: Mr. R.K. Singla, A.R. ORDER Per: P. G. Chacko; This application filed by the appellant seeks waiver and stay of recovery mainly in respect of over Rs. 7.44 crores demanded towards service tax and education cesses under Section 65(105)(zzza) of the Finance Act 1994 for the period from April 2005 to March 2010. The demand arises out of denial of the b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the said Finance Act. 2. After perusing the records and hearing both sides, we find that it is not in dispute that the demand is on activities viz. site formation and clearance, excavation and earth moving and demolition and such other similar activities referred to in Section 65(105)(zzza) ibid. It is also not in dispute that these activities were performed by the appellant preparatory to la....