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    <title>2008 (9) TMI 318 - CESTAT, KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT, Kolkata waived the pre-deposit requirement and scheduled an early hearing to examine whether the Appellants&#039; activities were subject to Service Tax under Clause 97(a) of Section 65 for the period April 2006 to May 2007, as contended by the Adjudicating Commissioner. The Appellants claimed their activities were related to mining of coal, not site formation, clearance, excavation, and demolition.</description>
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      <description>The Appellate Tribunal CESTAT, Kolkata waived the pre-deposit requirement and scheduled an early hearing to examine whether the Appellants&#039; activities were subject to Service Tax under Clause 97(a) of Section 65 for the period April 2006 to May 2007, as contended by the Adjudicating Commissioner. The Appellants claimed their activities were related to mining of coal, not site formation, clearance, excavation, and demolition.</description>
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