https://www.taxtmi.com/caselaws?id=254620 A composite mining contract separately billing excavation/loading and transportation may be vivisected for service tax purposes where the contract and invoices identify the activities distinctly. On the facts described, tax had been discharged on the mining element and the transportation activity had been separately taxed, so the transportation component could not, prima facie, be clubbed with Mining Services. Relying on Tribunal precedent and the departmental circular on vivisection of contracts, the Tribunal held that the appellant had made out a prima facie case for waiver of pre-deposit and stayed recovery of the demanded amount pending disposal of the appeal. en-us Mon, 21 Jul 2014 00:00:00 +0530 Fri, 12 Dec 2014 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254620 A composite mining contract separately billing excavation/loading and transportation may be vivisected for service tax purposes where the contract and invoices identify the activities distinctly. On the facts described, tax had been discharged on the mining element and the transportation activity had been separately taxed, so the transportation component could not, prima facie, be clubbed with Mining Services. Relying on Tribunal precedent and the departmental circular on vivisection of contracts, the Tribunal held that the appellant had made out a prima facie case for waiver of pre-deposit and stayed recovery of the demanded amount pending disposal of the appeal. Case-Laws Service Tax Mon, 21 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254620