2010 (4) TMI 645

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nbsp;  Shri S.P. Majumdar, Advocate, for the Appellant. Shri B.B. Agrawal, Jt. CDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The applicants filed this stay petition for waiver of pre-deposit of service tax of  Rs. 6,26,22,241/- and penalties. The demand is confirmed on the ground that the applicants had provided site formation and clearanc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Office is at CB-25, Sector I, Salt Lake City, Kolkata and the orders are placed at the Head Office of the applicants and the bills are raised by the Head Office which is under the jurisdiction of Commissioner, Kolkata. Therefore, the Commissioner of Service Tax of Kolkata has jurisdiction to adjudicate. The Revenue also relied upon the Tribunal's decision in the case of Nokia (I) Pvt. Ltd. v. Com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... respect of the agreement with M/s. Uranium Corporation of India Ltd. dated 1st June, 2005. The agreement is for removal of overburden and incidental ore as per the Work Order. As the demand is more than Rs. 5.00 Crores in respect of contract which is not for mining and is for site formation Section 65 of the Finance Act, 2005 is reproduced below for ready reference : "Section 65(97a) "site ....