2009 (6) TMI 234

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.... Shri V.V. Hariharan, Jt. CDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the application for waiver of pre-deposit of service tax of Rs. 23,70,189/- together with interest and penalties of Rs. 1,000/- under Section 77, Rs. 200/- per day upto 17-4-2006 and 2% of tax per month or Rs. 200/- per day whichever is higher for the tax amount fro....

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....December 2006, that is, prior to 1-6-2007. CBEC Circular dated 12-11-2007 also clarifies that prior to 1-6-2007 activities such as excavation and earthmoving, coal cutting or mineral extraction and handling transportation from pithead to a specified location was part of mining operations and not subject to levy of service tax prior to 1-6-2007. In the light of the above the applicants have made ou....