Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 285 - CESTAT BANGALOREWaiver of pre deposit - Site formation and clearance, excavation and earthmoving and demolition service - Penalties under Sections 76, 77 & 78 - Held that:- Contract is either for transportation of minerals or mine to the factory or within the mining area and for hiring tippers, bulldozers, excavators, etc. On going through the contract, we find that in this contract, except for charges for removal of overburden which, in our opinion, is covered by definition of mining service but would not be covered ‘site formation and clearance service’, the other amounts on prima facie basis may not be liable for service tax. appellant has made out prima facie case for waiver of pre-deposit on merits. Accordingly, the requirement of pre-deposit of adjudged dues is waived and stay against recovery is granted during pendency of the appeal - Stay granted.
|