2009 (6) TMI 147

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..... that they had made deposit of nearly 25% of demand, further pre-deposit may not be insisted. - Order-in-original has not appropriately considered the contracts executed by the appellants with M/s. Hindustan Zinc Ltd. - Each activity provides its scope for taxation. In order to bring the appellant to the tax ambit, the appellant should have been examined thoroughly with reference to the payments re .....

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..... appellants was for M/s. Hindustan Zinc Ltd. is in respect of mining activity. Mining activity came to the ambit of tax from 1-6-2007. There is no demand for such activity from 16-6-2005. The appellant's activity is predominated by the mining activity. In order to resolve the dispute, the appellant has already made a deposit of Rs. 21,12,860/-. There is no bar to look into the matter in detail in .....

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..... contract, agreed to between the parties, there were several activities. Each activity provides its scope for taxation. In order to bring the appellant to the tax ambit, the appellant should have been examined thoroughly with reference to the payments received by him and to the nature of activity carried out. All such aspects are absence in the order. The order is non-speaking one. In absence of a .....

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