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2010 (4) TMI 645 - AT - Service TaxWaiver of pre-deposit - demand of service tax – site formation service – demand assailed on the ground that contract is covered under mining service - mining service comes under the service tax w.e.f. 1-6-2007 and the present demand is prior to 1-6-2007 – Held that: - contract is for removal of overburden, prima facie no merit in the contention that contract is for mining of ore - not a fit case for total waiver of pre-deposit - applicants are directed to deposit an amount of Rs. 2.00 Crores - remaining amounts of service tax, interest and penalties are waived
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