2008 (4) TMI 125

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....Shri Amit Jain, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. - Heard both sides, extensively, on the stay petition. 2. Relevant facts, in brief, are as follows : (a) Commissioner vide his order dated 22-6-07 confirmed service tax amounting to about Rs. 80 lakhs in respect of contract with South Eastern Coalfields Ltd. treating the same as commercial and ....

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....rtaken and indicating the break up of amounts for major activities was entered into. The agreement was for a consolidated amount of about Rs. 13.3 crores. The nature of work to be undertaken in an area of few acres involved various activities like excavation, filling, construction of layers, formation of embankment etc. 4. Learned Advocate appearing for the appellant submits that the work is a ....

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....rious definitions in support of his claim that ash dyke should be treated as dams. 5. Learned SDR submits that the appellant has entered into a detailed contract specifying the break up of charges of various activities. The major activities are rightly related to site formation and the Commissioner has correctly applied the provisions of Section 65A of the Finance Act, 1994. Even otherwise, the....

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....yke can be considered as a dam. We also note that the definition clause for site formation is fairly extensive and prima facie, many of the activities under taken by the appellant may attract service tax as held by the Commissioner. The learned Chartered Accountant also submitted that a cum-duty cum-tax should have been allowed and in such a case the service tax should get reduced to Rs. 62 lakhs.....