TaxTMI 
TaxTMI 
2014 (1) TMI 1200
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....intendent (AR) PER : P K Das The applicant filed this application for waiver of pre-deposit of tax of Rs.8 ,31,974 /- along with interest and penalty for the period 16.6.2005 to 27.6.2005. The tax was demanded under the category of 'site formation and clearance service'. 2. The learned counsel submits that during the material period, the unit was controlled by the proprietor Shri P. Lakshmu Red....
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.... 3. On the other hand, the learned AR on behalf of the Revenue submits that it is seen from the Articles of Association of the applicant's company that the appellant-company had taken the entire assets and liability of the unit which would cover the present liability of the tax. 3.1 Regarding the demand on merit, she submits that as revealed from the impugned order, the nature of work are describ....
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....d earth moving and demolition" would include drilling, boring and core extraction services for construction, geophysical, geological or similar purposes. It is seen that the applicant under took the activities of blast hole drilling amongst others. Apparently, it would cover the definition of 'site formation service'. The submission of the learned CA that it would cover under the 'mining service' ....