https://www.taxtmi.com/caselaws?id=129050 The Tribunal granted the Applicant's request for waiver of pre-deposit of Service Tax amount and penalties under section 35F of the Central Excise Act, 1944. The Tribunal found in favor of the Applicant, holding that prior to 1-6-2007, mining service was not covered under the scope of Service Tax. As the Applicant was paying Service Tax as a mining service provider and the Revenue was accepting it, the Tribunal waived the pre-deposit of the Service Tax amount and stayed its recovery during the appeal process. The Stay Petition was allowed. en-us Tue, 02 Jun 2009 00:00:00 +0530 Tue, 16 Apr 2013 18:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129050 The Tribunal granted the Applicant's request for waiver of pre-deposit of Service Tax amount and penalties under section 35F of the Central Excise Act, 1944. The Tribunal found in favor of the Applicant, holding that prior to 1-6-2007, mining service was not covered under the scope of Service Tax. As the Applicant was paying Service Tax as a mining service provider and the Revenue was accepting it, the Tribunal waived the pre-deposit of the Service Tax amount and stayed its recovery during the appeal process. The Stay Petition was allowed. Case-Laws Service Tax Tue, 02 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129050