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    <title>2009 (10) TMI 472 - CESTAT, BANGALORE</title>
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    <description>The Tribunal held that the appellant&#039;s mining activities constitute &#039;mining service&#039; rather than &#039;production of goods on behalf of the client&#039; under Business Auxiliary Service (BAS). Citing the contract specifics and previous Tribunal decisions, the Tribunal agreed with the appellant&#039;s position. Consequently, the Tribunal granted the waiver of pre-deposit and stayed the recovery of amounts pending appeal disposal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=77790</link>
      <description>The Tribunal held that the appellant&#039;s mining activities constitute &#039;mining service&#039; rather than &#039;production of goods on behalf of the client&#039; under Business Auxiliary Service (BAS). Citing the contract specifics and previous Tribunal decisions, the Tribunal agreed with the appellant&#039;s position. Consequently, the Tribunal granted the waiver of pre-deposit and stayed the recovery of amounts pending appeal disposal.</description>
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      <pubDate>Wed, 21 Oct 2009 00:00:00 +0530</pubDate>
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