9911796707
TMI Blog2009 (10) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeded on the ground that the appellant was doing the activities of extraction, excavation, grading, sorting, etc. of iron ore from the mines. Held that- the activity involved in the instant case would fall under the category of ‘mining service’. There is the prima facie case for waiver of pre-deposit. Accordingly, the application for waiver of pre-deposit of the amounts involved in the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act; and (vi) Penalty of Rs. 1,43,28,482/- under Section 78 of the Act. 2. The issue involved in this case is regarding Service tax liability on activities of mining as conducted by the applicant/appellant. The Revenue is of the view that the activity conducted by the appellant falls under the category of 'Business Auxiliary Service' (BAS) as defined under Clause (v) of Section 65(19) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in any other heading. He relied upon the decisions of this Bench in the case of Aryan Energy Pvt. Ltd. v. CC CE [2009 (13) S.T.R. 42 (Tri.- Bang.)] and in the case of M. Ramakrishna Reddy v. Commissioner of Central Excise Customs, Tirupathi [2009 (13) S.T.R. 661 (Tri.-Bang.)] for this proposition. 3; The learned Jt. CDR submits that the activity of extraction, excavation, grading, sorting, et ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he activity involved in the instant case would fall under the category of 'mining service'. We agree with the learned Counsel that the issue is squarely covered by the decision of this Tribunal in the case of Aryan Energy (P) Ltd. (supra), wherein an identical issue was agitated and it was held in favour of the assessee. We are of the considered view that the appellant has made out a prima facie c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
