2015 (12) TMI 147

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....IAL MEMBER For the Petitioner : Shri S. Ramasubramanian, CA For the Respondent : Shri R. Gurunathan, Addl. Commissioner(AR) ORDER Per : B.S.V.MURTHY Appellant is an individual carrying construction business. During the period April 2008 to September 2010, the appellant had executed certain contracts for Jayajothi Cement Ltd.(JCL for short). Demand for service tax has been confirmed ....

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....vour for waiver. 2. As regards canal dump supply, there is no indication as to what is this service and no classification has been attempted but simply service tax has been demanded. On going through the relevant paragraph, we find that according to the learned Commissioner, the amount was paid to the assessee for the purpose of shifting and removing of gravel and boulders. No sale is involved ....

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....efinition of works contract service and therefore we consider that the appellant has a prima facie case for waiver in respect of this demand also. 4. The next item is crusher house work and the demand for service tax is Rs. 36,49,104/- on this account. Learned counsel submitted that benefit of abatement has not been provided at all. Further he also submits that the appellants have already paid ....