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2010 (3) TMI 744 - AT - Service TaxWaiver of pre-deposit - Mining of mineral, oil or gas service - The impugned activities of surveying, drilling, blasting excavation and raising iron ore, transporting them for the purpose of sorting into iron ore lumps and iron ore fines, crushing, grading, etc. are prima facie 'mining of mineral, oil or gas service brought under the service tax net from 1-6-2007 - The period of dispute in the instant case is from 1-4-2006 to 31-3-2007 - Therefore, prima facie the impugned activities cannot be taxed under any pre-existing entry - The appellants have rightly relied on decision of the Tribunal in Daelim Industrial Co. Ltd. v. CCE (2003 -TMI - 36 - CEGAT, NEW DELHI) wherein it was held by the Tribunal that a turnkey contract could not be vivisected and part of it subjected to service tax - The appellants have made out a prima facie case against the demand and penalties.- - Decided in favour of assessee.
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