https://www.taxtmi.com/caselaws?id=234938 The Tribunal classified the services provided by the appellant as "supply of tangible goods for use" services under the service tax law, rejecting the appellant's argument that the services fell under mining services. The Tribunal also held that the show-cause notice was not time-barred and dismissed the appellant's contention. The contractual terms between the appellant and ONGC were interpreted to support the classification of services under "supply of tangible goods for use" services. The appellant was directed to make a pre-deposit of Rs.5.00 crores, with the balance amount of dues to be waived upon compliance, and recovery of the balance amount was stayed pending appeal. en-us Mon, 25 Mar 2013 00:00:00 +0530 Thu, 23 Feb 2017 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234938 The Tribunal classified the services provided by the appellant as "supply of tangible goods for use" services under the service tax law, rejecting the appellant's argument that the services fell under mining services. The Tribunal also held that the show-cause notice was not time-barred and dismissed the appellant's contention. The contractual terms between the appellant and ONGC were interpreted to support the classification of services under "supply of tangible goods for use" services. The appellant was directed to make a pre-deposit of Rs.5.00 crores, with the balance amount of dues to be waived upon compliance, and recovery of the balance amount was stayed pending appeal. Case-Laws Service Tax Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234938