Tribunal Waives Pre-Deposit for Service Tax on Mining Activity

The Tribunal granted the applicant's waiver of pre-deposit for service tax, amounting to Rs. 18,56,92,593, as the activity was considered part of mining and not taxable under business auxiliary service before 1-6-07. The deposited amount was deemed adequate, leading to the waiver of the remaining tax and penalties, with the stay petition being allowed.

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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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