2009 (6) TMI 147

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....., for the Appellant. Shri Vijay Kumar, SDR, for the Respondent. [Order : per D.N. Panda, Member (J)]. - Learned Counsel Shri Bipin Garg submits that the activity carried out by the appellants was for M/s. Hindustan Zinc Ltd. is in respect of mining activity. Mining activity came to the ambit of tax from 1-6-2007. There is no demand for such activity from 16-6-2005. The appellant's activity ....

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....llants with M/s. Hindustan Zinc Ltd. A copy of the contract is available at pages 39 to 68 which throws light that there was no limit to the scope of activity. Through same contract, agreed to between the parties, there were several activities. Each activity provides its scope for taxation. In order to bring the appellant to the tax ambit, the appellant should have been examined thoroughly with re....