2014 (4) TMI 61

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....wal, Add. Commr. (AR) Per: P R Chandrasekharan: JUDGEMENT The appeal and stay petition are directed against Order-in-Appeal NO.PUNE-CX-002-APP-068-13-14 dated 23.7.2013 passed by the Commissioner of Central Excise & Service Tax (Appeals), Pune -II. 2. Vide the impugned order, the learned Commissioner (Appeals) confirmed a Service Tax demand of Rs. 5,27,493/- against the appellant M/s Sach....

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.... (AR) appearing for the Revenue, on the other hand, submits that as per the work orders given by M/s Chaitanya Udyog to the appellant, the activity undertaken by the appellant is 'Excavation for foundation in Soil & Soft Rock including Tree removing by Bucket machine' and 'Excavation for foundation in Manjarya rock, Hard rock by rock breaker machine'. Thus, the activity is squarely covered....

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....s excavation for foundation in soil & soft rock including tree removing. Therefore, the activity would be squarely covered by the definition of 'Site preparation, excavation and earth moving, demolition service'. Therefore, the contention of the learned Counsel for the appellant that they are not liable to Service tax is prima facie not correct. Hence, the appellant has not made out a case for....