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2014 (12) TMI 1007 - AT - Service TaxWaiver of pre deposit - transportation of iron ore from top to bottom and from one plot to another plot in the mining area - Held that:- Prima facie appellant has made out a case for waiver and in our opinion, the activity cannot be considered as a mining service. When the activity is undertaken in the mining area and it has to be treated as mining work only and he relies on Mining Act as done by the adjudicating authority. It is appropriate that in this case the requirement of predeposit is waived and stay is granted for 180 days from the date of this order and we do so - Stay granted.
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