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2009 (9) TMI 198 - AT - Service TaxDemand contested on ground that activity of supplying rigs and drilling of wells will not amount to services under “Survey and Exploration of Minerals” - It is his submission that from 1-6-2006, they have started discharging Service Tax under the category of ‘supply of tangible goods’. It is his submission that the stay petition may be allowed and the condition of pre-deposit be waived. - we find that the issue involved in this appeal is highly debatable one. The issue is regarding whether the activity of appellant would fall under the category of “survey and exploration of minerals” during the period 10-9-2004 to18-4-2006 needs to be gone into detail, as location of well and other issues needs detailed appreciation of records and evidences. - applicant has not made out prima facie case for complete waiver of the pre-deposit of the amounts – stay granted partly
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