2008 (8) TMI 36

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..... The relevant facts that arise for consideration are that the applicant has constructed "Diaphragm wall and anchor slab with special fill" on the banks of the river Sabarmati under a contract from Sabarmati River Front Development Corporation Ltd. (hereinafter referred to 'SRFDCL'). The allegations in the show-cause notice, are that the applicant has provided services of "Site Formation and Clearance, Excavation and Earthmoving Demolition Services" without getting themselves registered with the appropriate revenue authority for the said services and without payment of service tax on the services provided by them. After conducting investigation and recording the statements, the authorities issued a show-cause notice to the applicant directi....

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....r attention to the project report submitted by the SRFDCL and specifically draws our attention to the fact that this project is for the purpose of proper use of water and the water resources, which otherwise would have been wasted. It is the submission that the entire project is envisaged by SRFDCL is in fact of the Ahmedabad Municipal Corporation, in principal approved by the Central and State Governments. He draws our attention to the letter dated 10-2-2006 written by the Municipal Commissioner of Ahmedabad Municipal Corporation regarding the service tax liability. He specifically draws our attention to the contents, which indicate that the contract is for construction of diaphragm wall and anchor slab. It is his submission that the diaph....

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....e the space for the purpose of recreation parks and gardens; promenades, informal market, commercial areas etc. It is his submission that the services provided by the applicant were not for the purpose of renovating or restoring the water resources. It is his submission that the contract, which is awarded to the applicant, is entire project of SFRDCL. 5. In a rejoinder, learned Counsel would submit that the construction of diaphragm wall and anchor slab is in relation to the water body. It is the submission that unless these diaphragm wall and anchor slab are constructed, the further activity would not take place as to but other scope of work is limited in connection with water body. 6. We considered the submissions made at length by both....