Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 797 - AT - Service TaxWaiver of predeposit - mining and post mining services - Cargo Handling Services - Mining of Mineral Oil or Gas Services - transportation of iron ore at their iron and manganese mines, hiring of rock-breakers with excavator at the mines, hiring of machineries for shifting/removal of over-burdens and excavation/loading, shifting and unloading - shifting, loading and transportation and removal of ROM and over-burdens to the fines/sized ores from different filling mines to railway siding - Held that:- Analyzing the relevant contracts of loading and transportation works and the representative invoices, it is observed that the distances required to be covered, was very short, i.e. within 2 to 8 Kms., for which the charges varied from Rs.22 to Rs.50 per MT. Although the transportation is one of the link of the contracts, but it does not constitute the essence of the contracts, and the essence of the contracts is handling of iron ore. Consequently, following the Circular No.B11/1/2002-TRU dated 01.08.2002 issued the Board, demand is confirmed - and applicant could not able to make out a prima facie case for total waiver of predeposit of the dues adjudged - stay granted partly.
|