Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 1121 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Site formation and clearance excavation and earth moving and demolition services - Held that:- From perusal of the appellant’s agreement with Rajasthan State Mines and Minerals Ltd. and Aravali FCI, Bikaner, it appears that their contract is essentially for mining of the gypsum and other activities - removal of overburden, loading of gypsum in trucks and levelling of mine/area, maintenance of the ramps and/or access roads, etc., are ancillary or incidental to the main area of the mining - requirement of pre-deposit of service tax demand, interest and penalty is waived for hearing of these appeals and recovery thereof is stayed till the disposal of the appeals - Following decision of M. Ramakrishna Reddy, Civil Contractors v. CCE & C, Tirupathi [2008 (10) TMI 115 - CESTAT, BANGALORE] and CCE, Hyderabad v. Vijay Leasing Company [2010 (12) TMI 782 - CESTAT, BANGALORE] - Stay granted.
|