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of <h1>Tribunal Waives Pre-Deposit for Service Tax on Mining Activity</h1> <h3>ARYAN COAL BENEFICATION P. LTD. Versus COMMR. OF SERVICE TAX, NEW DELHI</h3> ARYAN COAL BENEFICATION P. LTD. Versus COMMR. OF SERVICE TAX, NEW DELHI - 2009 (14) S.T.R. 101 (Tri. - Del.) The applicant filed for waiver of pre-deposit of service tax amounting to Rs. 18,56,92,593. The Tribunal found that the activity in question is part of mining and cannot be taxed under business auxiliary service before 1-6-07. The amount already deposited is deemed sufficient, and the remaining tax and penalties are waived. Stay petition is allowed.
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