2013 (5) TMI 144

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..... stion cannot be considered as ‘Site Formation and Clearance'. Similar activity is admittedly classifiable under the head ‘Mining Services' for the period from 01.06.2007 (the date on which this service became taxable). As the appellant has paid a major part of the demand for this period waiver of pre-deposit and stay of recovery in respect of the balance amount of service tax and education cesses, .....

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..... e thousand Five Hundred and Seven only) for the period from 01.06.2007 to 31.12.2008 under the head 'Mining Service'. In the impugned order, the learned Commissioner (Appeals) clearly observed that the activity undertaken by the appellant was in the nature of 'Mining Service' The appellate authority, however, took the view that, for the period prior to 01.06.2007, the assessees activity could be c .....

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..... cannot be considered as Site Formation and Clearance'. Similar activity is admittedly classifiable under the head Mining Services' for the period from 01.06.2007 (the date on which this service became taxable). As the appellant has paid a major part of the demand for this period, we are inclined to grant waiver of pre-deposit and stay of recovery in respect of the balance amount of service tax .....

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