2015 (2) TMI 95

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.... for the Appellant. Ms. Sweta Bector, DR, for the Respondent. ORDER Assessee has preferred the appeal against the order of the learned Commissioner (Appeals), Raipur dated 26-11-2012 whereby the appeal preferred against the adjudication order dated 30-12-2011 passed by the Additional Commissioner, Customs & Central Excise, Raipur was rejected. 2. During January, 2006 to January, 2....

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....on of tax on the service which is defined to include soil stabilization, land reclamation work, contaminated top soil stripping work and the like but excluding such service when provided in relation to water shed development and drilling, digging, repairing, renovating or restoring of water resources or water bodies. Since the petitioner did not obtain registration despite having provided the taxa....

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....thin thirty days from the date of the primary order. Aggrieved by the order however, the appellant preferred an appeal which was rejected by the Commissioner. 5. Learned Consultant for the appellant urges that the services provided by it do not fall within the ambit of "site formation and clearance, excavation and earthmoving and demolition" but fall more appropriately within the ambit of ....

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....liability, on condition that the petitioner remits the assessed quantum of Service Tax and the interest thereon under Section 75 (excluding the penalties levied under Sections 76, 77 and 78) of the Act, within four weeks and reports compliance by 10-7-2014. In default, the appeal stands rejected for failure of pre-deposit. Learned Consultant is present in the Court, has noted this order and this c....