2009 (9) TMI 198

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.... the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petition is directed against the waiver of pre-deposit of the following amounts confirmed by the adjudicating authority:- (a) Service Tax - Rs. 16,12,52,089/- (b) Interest (c) Penalty - Rs. 16,12,52,089/- (d) Penalty - Rs. 1000/- u/s 77. (e) Penalty - Rs. 100/- per day up to 17-4-2006 and @ 2% of the demand u/s 76. 2. Ld.....

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....ention to the Order-in-original passed by Commissioner of Central Excise, Abmedabad in an identical case and submits that the ld. Commissioner has dropped the proceedings initiated against another assessee but also holding that the activity will fall under the category of 'survey and exploration of minerals'. It is his submission that from 1-6-2006, they have started discharging Service Tax under ....

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....o some condition to hear their appeal. 4. After hearing both sides and perusal of the records, we find that the issue involved in this appeal is highly debatable one. The issue is regarding whether the activity of appellant would fall under the category of "survey and exploration of minerals" during the period 10-9-2004 to18-4-2006 needs to be gone into detail, as location of well and other issue....