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2008 (7) TMI 306 - CESTAT NEW DELHIDemand confirmed on the ground that applicants were providing services in relation to site formation and clearance which includes excavation, and earth moving and such other activities – contention that contract is for mining and other connected activities on which tax is demanded is in relation to mining - as the contract also includes removal of OB/waste rock or secondary ore etc. which is in relation to site formation, therefore, prima facie, not a fit case for total waiver of pre-deposit
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