2009 (10) TMI 472

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.... Shri B.C. Chidanand Urs, Advocate, for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is directed against waiver of pre-deposit of the following amounts :- (i) Service tax of Rs. 1,40,47,532/-; (ii) Education Cess of Rs. 2,80,950/-; (iii) Interest under Section 75 of Finance Act, 1994 (not quantified);....

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....entioned as mining operations like excavation, extraction, grading, sorting, etc. of iron ore. He drew our attention to Show Cause Notice and submitted that the show cause notice itself has admitted that "Raising Contract" is for mining operations like excavation, extraction, grading, sorting, etc. of iron ore minerals from mines of M/s. H. C. Rangana Goud, Hospet. He would submit that the activit....

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....nt' and with effect from 16-6-2005, the said clause has been amended to read 'production or processing of goods for, or on behalf of the client' It is the submission that iron ore is coming out of such process as final goods and it is covered under the category of BAS. 4. On a careful consideration of the submissions made by both sides and perusal of the records, we find that the Show Cause Not....