https://www.taxtmi.com/caselaws?id=77367 Excavation and transportation of run of mine material within the mining area, together with conversion of ROM into finished product, was treated as part of mining activity. The service tax demand related to a period before mining service was brought into the service tax net from 1-6-2007, which supported the appellant's prima facie case against the demand. The exemption claim under Notification No. 8/2005-S.T. was also relied on for the processing activity undertaken on goods supplied for further manufacture. On that basis, pre-deposit of service tax, interest, and penalty was waived and recovery stayed during the appeal. en-us Mon, 01 Feb 2010 00:00:00 +0530 Fri, 29 Oct 2010 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77367 Excavation and transportation of run of mine material within the mining area, together with conversion of ROM into finished product, was treated as part of mining activity. The service tax demand related to a period before mining service was brought into the service tax net from 1-6-2007, which supported the appellant's prima facie case against the demand. The exemption claim under Notification No. 8/2005-S.T. was also relied on for the processing activity undertaken on goods supplied for further manufacture. On that basis, pre-deposit of service tax, interest, and penalty was waived and recovery stayed during the appeal. Case-Laws Service Tax Mon, 01 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77367