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TMI Blog2008 (2) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... ing activity as another category, are necessary - They are legal grounds which are required to be allowed - Hence the appellants are permitted to raise the additional grounds & should file fresh form ST-5 along with grounds - ST/355/2006 - 34/2008 - Dated:- 5-2-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Ms. Rukmini Menon, Advocate, for the Appellant. Ms. Sudh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission in ground 'J' that the activity of washing coal undertaken by the appellant for KPTCL is an activity in relation to mining of minerals and therefore is taxable under the said services under Section 65 (105) and Section (zzzy) of the Finance Act which was introduced with effect from 1-6-2007. Ground 'J' amplifies this submission while ground 'K' is further amplification of the same ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Commissioner has only given reply to ground 'J' 'K' but no objection has been raised for permitting the appellants to raise additional grounds. The additional grounds have been necessitated in view of the amendment to the Finance Act. They are legal grounds which are required to be allowed. Hence the appellants are permitted to raise the additional grounds. The appellants should file fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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