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2013 (12) TMI 1323 - AT - Service TaxDemand of service tax - Business Auxiliary Service - Mining and grading of iron ore - Held that:- A given activity can be classified only under one Head of taxable service and such classification of taxable service is a part of the scheme of the levy. Further, we have found prima facie case for the appellant inasmuch as they have been paying service tax in respect of the same activity from 1-6-2007 (the date with effect from which “mining service” became taxable) under the Head, Mining Service after obtaining the requisite registration from the department. Apparently “Mining Service” has been accepted as the appropriate service rendered by the appellant. The fact that they have been paying service tax under this category ever since it became a taxable service under this category shows that the appellant did not want to hide anything from the department or to evade tax. Prima facie, the extended period of limitation was invoked without any basis - Following decision of CCE, Hyderabad v. Vijay Leasing Company [2010 (12) TMI 782 - CESTAT, BANGALORE] - Stay granted.
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