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TMI Blog2008 (7) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... s on which tax is demanded is in relation to mining - as the contract also includes removal of OB/waste rock or secondary ore etc. which is in relation to site formation, therefore, prima facie, not a fit case for total waiver of pre-deposit - ST/376/2008 - ST/288/2008 - Dated:- 28-7-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri Ravi Raghavan, Advocate, for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f OB and waste rock and secondary ore and the same cannot be considered as separate activity. The contract is for mining and other connected activities on which service tax is demanded is in relation to mining, therefore, demand is not sustainable. The contention is also that the applicant had not suppressed any fact, therefore demand by invoking extended period is not sustainable. The contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter which was acknowledged by the Revenue on 25-11-2005. The applicants also submitted that there is no finding in the adjudication order regarding extended period. 5. We have gone through the terms of the contract as the contract is also includes removal of OB/waste rock or secondary ore etc. which is in relation to site formation, therefore, prima facie, it is not a fit case for total waive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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