2013 (12) TMI 1178

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....eli, Deputy Commissioner (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay against the adjudged dues which include an amount of Rs.4,15,337/- demanded towards service tax and education cesses under two heads viz., site formation and clearance, excavation and earth moving and demolition services for the period from 16.6.2005 to 31.5.2007 and 'mining....

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....o the submissions, we have found some substance in the submissions of the learned Deputy Commissioner (AR). Shri Prabhu Dev, who claimed to be 'educated up to B. Sc.', stated that his elder brother was the proprietor of the above business and that he (Prabhu Dev) was looking after the day-to-day business activities. He also stated that they were rendering drilling services to M/s. Bharat Mines and....

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....appellant did not pay service tax under the head 'mining services' for the period from 1.6.2007 to 13.3.2009. In answer to a query from the bench, the learned counsel submits that the appellant was eligible for SSI benefit for the said period and hence their tax liability, if any, under 'mining services' would be around Rs.1.2 lakhs only. If that be so, in our view, the appellant should have paid ....