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2014 (1) TMI 1246 - CESTAT KOLKATAWaiver of pre-deposit of Service Tax - Imposition of equivalent penalty - Site formation service - Held that:- site formation activity performed by the applicant, is only incidental to their main service, i.e. mining service and undisputedly, the contract is a composite contract, which cannot be vivisected. We have gone through the definition of site formation service. We find that the activity carried out by the applicant, does not fall under the site formation service - Conditional stay granted.
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