2014 (12) TMI 285

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..... d for hiring tippers, bulldozers, excavators, etc. On going through the contract, we find that in this contract, except for charges for removal of overburden which, in our opinion, is covered by definition of mining service but would not be covered ‘site formation and clearance service’, the other amounts on prima facie basis may not be liable for service tax. appellant has made out prima facie ca .....

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..... inance Act, 1994 have been imposed. 2. Learned counsel on behalf of the appellant drew our attention to the fact that the appellant was only providing services like deploying various equipments for extraction, excavation and earthmoving; that the appellant was carrying out transportation of certain minerals in the mining area; and that they have never undertaken the activity of mining service. .....

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..... ma facie case for waiver of pre-deposit on merits. Accordingly, the requirement of pre-deposit of adjudged dues is waived and stay against recovery is granted during pendency of the appeal. 4. The appellant has filed an early hearing application for out-of-turn hearing of stay application and appeal. In view of the large number of cases are pending before this Tribunal, early hearing of the app .....

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