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TMI Blog2010 (2) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. Shri J.A. Khan, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The Applicant filed the Application for early hearing of the Stay Petition as well as the Appeal. The same is allowed in respect of Stay Petition and the Stay Petition is taken up for hearing and disposal. 3. The Applicant filed the Stay Petition for waiver of predeposit of the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the activity of conversion of ROM to finished product of desired sizes amounts to manufacture. Hence they are not liable to pay Service Tax. The Applicant relied on the decision of the Tribunal in the case of Eastern Minerals v. CCE reported in 1994 (70) E.L.T. 301, where the Tribunal held that crushing and grinding of lumps of diaspore and prophylite into smaller sizes would amount to manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Notification No. 8/2005-S.T. now claimed by the Applicant, was also not before the Adjudicating Authority. The Revenue relied upon the findings of the lower authority to say that the demand is rightly made. 6. We find that the Applicant entered into a Contract with M/s. Tata Iron & Steel Co. on the following terms and conditions :- • "a. Excavation and transportation of • Run of Mine ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the mining area is part of mining activity and hence, the assessee is not separately liable to pay Service Tax. At this stage, the Revenue pointed out that the Revenue had filed appeal in the Hon'ble High Court against the above decision. But the Revenue did not produce any Order setting aside the Order staying the operation of the above-mentioned decision. 7. In view of the terms and conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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