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2014 (1) TMI 1448 - AT - Service TaxWaiver of pre deposit - Site formation and clearance, excavation, earth moving and demolition services - Held that:- by the tender awarded to the appellant, the activity in the scope of work to the appellant is for maintenance of the mine and also for excavation of lignite and other ores from the said mine. To complete the mining work, it is common knowledge that over burden has to be removed which also contains minerals which have been mentioned in the said tender awarded to the appellant. We find that prima facie the issue seems to be covered by the judgment of this Tribunal in the case of Vijay Leasing Company - [2010 (12) TMI 782 - CESTAT, BANGALORE] and M. Ramakrishna Reddy - [2008 (10) TMI 115 - CESTAT, BANGALORE]. In view of the foregoing, we are of the opinion that the appellant has made out a prima facie case for the waiver of the pre-deposit of the amounts involved - Stay granted.
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