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2013 (10) TMI 1441
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....ta, CA, for the Appellant. Smt. D.M. Durando, Dy. Commissioner (AR), for the Respondent. ORDER [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The applicants filed this application for waiver of Service Tax of Rs. 12,75,866/-, interest and penalty. The demand is confirmed on the ground that the applicants had undertaken activity of drilling and blasting which is cl....
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....ce Act to submit that drilling and blasting are also a part of dredging. Hence the demand is sustainable. 5. In the present case, the demand is for dredging service. As the provisions of Sec. 65(36a) of the Finance Act, the dredging service is as under :- "Dredging includes removal of material including silt, sediments, rocks, sand, refuse debris, plant or animal matter in any excavatin....