2015 (11) TMI 625

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.... For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per R Periasami Appellant filed application for waiver of predeposit of service tax of Rs. 1,75,16,876/- along with interest and penalty. The demand is confirmed on various services viz. Construction of government buildings and residential complex. 2. Ld. Consultant for the appellant submits that as per SCN, an amount of Rs. 1.47 c....

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....r works contract. 3. On the other hand, Ld. A.R relied on the findings of the OIO and also relied the case law in the case of Mackintosh Burn Ltd. Vs CST Kolkata - 2010 (19) ELT 682 (Tri.-Kolkata) (sic). 4. After hearing both sides, we find that appellant's plea of rendering of dredging services which related to government is not tenable in view of Final Order of Tribunal in the case of ....

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....on, by any other person, in relation to dredging is leviable to service tax under sub-clause (zzzb) of section 65(105) of the Finance Act, 1994. 'Dredging' has been defined under clause (36a) of section 65 of the Finance Act, 1994. 7.2 This taxable service covers dredging which is generally undertaken for removal of material such as silt, sediments, rocks etc. of rivers, ports, ha....

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....tion of the term, "Dredging" and the related "Taxable Service". Even if there was any difference, undoubtedly the provisions of the section prevails over the instructions/guidelines. Therefore, on merits, the activities of the Appellants clearly fall under dredging services, as rightly held by the Commissioner." We are of the view that appellants have not made out a case for waiver of service t....