2009 (10) TMI 664

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..... this application for waiver of pre-deposit amount of Service Tax of Rs. 1,84,91,931.00 and equal amount of penalty. The demand of Service Tax was confirmed on the ground that the applicants is providing the following services : (i) Business Auxiliary Services (ii) Cargo Handling Services (iii) Site Formation Services The contention of applicant is that the applicants received Three work o .....

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..... e the Tribunal held that site formation and loading and transportation of the goods in Mines are ancillary to the mining service is not liable to Service Tax before 1-6-07. 3. The contention of Revenue is that in the contracts, the transportation charges and other charges are separately shown. Therefore, the applicants are providing separate services which are chargeable to Service Tax. The Reve .....

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..... ng, stacking and dumping of the material and the applicant has to remove mining face ready for holding of explosive. Prima facie, we find merit in the contention of Revenue, in respect of the contract dated 24-2-05 that the same is not for mining or hiring of machinery only but the same is for site formation. We find that the demand in respect of this contract is about 17.00 Lakhs. No financial ha .....

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