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2013 (12) TMI 1178 - CESTAT BANGALOREStay application - Classification of service - Whether the ‘drilling services’ could be classified under ‘mining services’ for the period from 1.6.2007 and/or under ‘site formation services’ for the prior period - Held that:- drilling for the purpose of mining is not encompassed by the definition of ‘site formation service’ but the same can prima facie be considered as an activity integrally connected with ‘mining services’. It is not in dispute that the appellant did not pay service tax under the head ‘mining services’ for the period from 1.6.2007 to 13.3.2009 - appellant was eligible for SSI benefit for the said period and hence their tax liability, if any, under ‘mining services’ would be around Rs.1.2 lakhs only. If that be so, in our view, the appellant should have paid such tax with interest for the period from 1.6.2007 to 13.3.2009 - Prima facie case not in favour of assessee - Stay granted partly.
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