2009 (4) TMI 152

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....NICAL MEMBER G. Shivadass for the Appellant. Joy Kumari Chander for the Respondent. ORDER T.K. Jayaraman, Technical Member. - The stay application and the appeal have been filed against the Order-in-Original No. 48/2008, dated 26-9-2008, passed by the Commissioner of Customs, Excise & Service Tax (Appeals-II), Hyderabad. It is seen that the appeal has been dismissed by the Commissioner....

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....ices for the purpose of levy of service tax. Our attention was also invited to Notification No. 17/2005-ST, dated 7-6-2005. It was argued that the essential characteristic of the services rendered would be only to the construction of embankment and it stands clearly excluded for the purpose of service Lax. Therefore, the appellants have made out a prima facie case on merits. 4. We have carefull....