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2009 (6) TMI 234 - CESTAT, CHENNAIBusiness auxiliary service. The activities of the assessees/appellants are excavation/raising of factory grade Bauxite at the mines - Prima facie, the activities carried out by the applicants are relating to mining of minerals which prima facie has been brought into the ambit of service tax only with effect from 1-6-2007. The period in dispute in the present case is September 2005 to December 2006, that is, prior to 1-6-2007. CBEC Circular dated 12-11-2007 also clarifies that prior to 1-6-2007 activities such as excavation and earthmoving, transportation within mines are not subject to levy of service tax prior to 1-6-2007. - Applicants have made out a strong prima facie case for unconditional waiver. – stay granted
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