2009 (6) TMI 878

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....llant. Shri J.A. Khan, Jt. CDR, for the Respondent. ORDER Heard both sides. 2. Applicant filed this Application for waiver of pre-deposit of an amount of Service Tax of Rs. 24,12,638/- (Rupees Twenty Four Lakhs Twelve Thousand Six Hundred and Thirty Eight only) and penalties. The demand is confirmed on the ground that Applicants are providing site formation service. Contention of Appli....

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....tated in para 9 of the impugned order. The contention is that applicants are also undertaking site formation hence liable for Service tax. 5. We find that the contract is for mining of iron ore. The mining service comes under the scope of Service tax from 1-6-2007 and applicants are paying Service tax as provider of mining service and Revenue is accepting the same. As the contract is composite ....