2017 (9) TMI 1381

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.... given the work of drilling and blasting at Mithi River. The demand of service tax on the activity of the appellant i.e. drilling and blasting was confirmed under the head of dredging service under Section 65 (36A) which is taxable as per 65 (105)(zzzb). Being aggrieved by the Order-in-Original, the appellant filed appeal before the Commissioner (Appeals) who upheld the demand of service tax amounting to Rs. 12,75,866/- holding the service under dredging service and also upheld the interest and penalty under Section 78 corresponding to the aforesaid service tax demand. Being aggrieved by the impugned order, the appellant filed the present appeal. 2. Shri Bhavin S. Mehta, ld. Chartered Accountant appearing on behalf of the appellant submits....

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....ce tax is to be paid by the main service provider. He submits that this clarification was in force during the material period i.e. April 2006 to October 2006. Therefore the same is beyond the normal period of one year as provided under Section 73. He further submits that on the same set of services the demand was raised against RMJV wherein this Tribunal vide Order dated 16.04.2013 has given a finding that the activity undertaken by the appellant was in public domain and it is a contract awarded by the Govt. of Maharashtra and, therefore, nobody can suppress the facts from public authorities. The charge against the appellant can at best be described as mis-interpretation of law. But mis-interpretation is not mis-statement or suppression of ....

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....deepening, widening or lengthening, either permanently or temporarily, of any river, port, harbour, backwater or estuary." 7. From the above definition of "dredging" it can be seen that the appellant's activity i.e. drilling and blasting in Mithi River does not fit into any of the service which is provided in the inclusion clause of the dredging service, for the reason that the appellant is carrying out only drilling and blasting. Thereafter the removal of silt, rock, soil after blasting, is carried out by another sub-contractor M/s. S.K. Construction. It appears that in the definition mainly the activities which are in the inclusion of dredging service were provided. However, the definition of dredging is not appearing in the Finance ....