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2013 (12) TMI 203 - CESTAT BANGALOREStay application - Demand of service tax - Site Formation services - Mining services - Held that:- On perusal of the contract which has been treated as covering activities of mining services, we find that the same relate to activities of quarrying in rocks by drilling and blasting of rocks and recovery of stones and like materials for the purpose of laying roads and building port. This, in our view, may not fall under the category of mining services - However, the other activities prima facie fall under site formation services. The appellant is claiming that some of the main contractors have paid service tax on the whole value. However, ld. Chartered Accountant is not able to give exact details relating to payment of service tax by the main contractors. Therefore, we hold that the applicant has not made out a case for full waiver of the dues as per the impugned order in this regard - Conditional stay granted.
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