2008 (9) TMI 318 - AT - Service Tax

Mining Services - It is the case of the Appellants that the nature of activities undertaken by them relates to mining of mineral namely, coal and they do not come under the Entry relating to site formation and clearance, excavation and earth moving and demolition for the period prior to 1-6-2007 pre-deposit waived.

Summary

The Appellate Tribunal CESTAT, Kolkata heard a case where the Appellants were paying Service Tax under clause 105(zzzy) from 1-6-2007. The Adjudicating Commissioner levied Service Tax for the same activities from April 2006 to May 2007 under Clause 97(a) of Section 65. The Appellants argued that their activities related to mining of coal and not site formation, clearance, excavation, and demolition. The Tribunal waived the pre-deposit requirement and scheduled an early hearing on 27-10-2008 for detailed examination of the issue.