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2011 (7) TMI 826

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..... nts is that the contract is for crushing coal and this activity is not covered under the scope of Business Auxiliary Service during the period in dispute i.e. Sept. 2004 to June 2005 - Full stay granted. - ST/1638/2010 - ST/450/2011(PB) - Dated:- 11-7-2011 - S/Shri S.S. Kang, Mathew John, JJ. REPRESENTED BY : Shri B.L. Narasimhan, Advocate, for the Appellant. Shri Sonal Bajaj, SDR, for .....

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..... 3. The case of the Revenue is that as the applicants were paying duty on the amount received from the BALCO therefore, the applicants are liable to pay on the actual receipt i.e. 175/- PMT. The contention of the applicants is that the contract is for crushing coal and this activity is not covered under the scope of Business Auxiliary Service during the period in dispute i.e. Sept. 2004 to June 20 .....

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