2009 (6) TMI 878

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..... des. 2. Applicant filed this Application for waiver of pre-deposit of an amount of Service Tax of Rs. 24,12,638/- (Rupees Twenty Four Lakhs Twelve Thousand Six Hundred and Thirty Eight only) and penalties. The demand is confirmed on the ground that Applicants are providing site formation service. Contention of Applicant is that they are undertaking the job of mining of iron ore. Applicant relied .....

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..... ndertaking site formation hence liable for Service tax. 5. We find that the contract is for mining of iron ore. The mining service comes under the scope of Service tax from 1-6-2007 and applicants are paying Service tax as provider of mining service and Revenue is accepting the same. As the contract is composite contract for mining and the Tribunal in the case of Ramakrishna Reddy (supra) held t .....

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