2012 (6) TMI 270

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....a, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The Applicant filed this Application for waiver of pre-deposit of the amount of Service Tax of Rs. 55,07,038.00 and penalties. The demand is for the period from 10-4-2004 to 24th March, 2006 treating the activity undertaken by the Applicant as Business Auxiliary Service and Cargo Handling Serv....

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.... of mining. Hence, it is a Business Auxiliary Service, i.e. processing of goods on behalf of the others. 5. We have gone through the Agreements, and one Agreement is in respect of extraction and transfer of coal, and the second one is in respect of transportation of coal within the mining area. As the Applicant is undertaking the activity of mining, which comes under the scope of Service T....