2008 (7) TMI 306

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..... dent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. 2. Applicants filed this application for waiver of pre-deposit of duty of Rs. 84,85,513/- and penalty. Demand was confirmed on the ground that the applicants were providing services in relation to site formation and clearance which includes excavation, and earth moving and such other activities. 3. Contention of the applicants is .....

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..... or secondary ore and also for mining of ore. As per the contract rate of for OB and waste rock and filling work is Rs. 10.50 Per k.m. Contention is that the Revenue is asking service tax not on mining but in respect of removal of OB/waste rock or secondary ore, etc. The applicants are providing service in relation to site formation, therefore, liable to pay service tax. Contention is also that the .....

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