2008 (10) TMI 176

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....hri V.K. Agarwal, Advocate, for the Appellant. Shri Vijay Kumar, DR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. Applicant filed this application for waiver of pre-deposit of amount of service tax of Rs. 73,26,742/- (Rupees Seventy Three Lakhs Twenty Six Thousand Seven Hundred Forty Two) and penalty. The demand is confirmed on the ground that applicant has....

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....ture. In the present case only ground water reservoir has been constructed and the capacity of another reservoir has been increased and the reservoir is a water body and this fact is admitted by the adjudicating authority in para '7.8' in the adjudication order. The contention is that the water bodies are excluded from the scope of site formation and clearance, excavation and earth moving and demo....