2013 (5) TMI 804

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....Advocate, for the Appellant. Shri P.N. Das, Authorized Representative, for the Respondent. ORDER Early hearing rejected. 2. Waiver of pre-deposit and stay of further proceedings pursuant to the adjudication order is the relief sought in this application. The petitioner/assessee was assessed to Service Tax in an amount of Rs. 2,66,17,455/-, for the taxable service "Site Formation a....

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....n 65(97a) qua which it is claimed that services provided by the assessee to SRFDCL fall within the extended services provided in relation to restoration of water resources or water bodies. On prima facie analysis it does not appear that the services provided by the assessee are comprised within the definition of "Site Formation and Clearance, Excavation and Earthmoving and Demolition" services. ....