2011 (7) TMI 826

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r per : S.S. Kang, Vice-President]. - The applicant filed this application for waiver of pre-deposit of amount of Service Tax of Rs. 41,75,688/- interest and penalties. The demand is confirmed on the ground that the applicants are providing Business Auxiliary Service. 2. The contention is that the applicant entered into an agreement with BALCO for transportation of coal, coal crushing and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iod, the Business Auxiliary Service means production of goods for or on behalf of the client and crushing does not amount to production. It is also submitted that the whole activity is undertaken on their own behalf hence the applicants are not liable to pay Service Tax. 4. As the activity undertaken by the applicant is crushing of coal which does not amount to production on behalf of the cl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X