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2023 (11) TMI 221 - CESTAT AHMEDABADNon-payment of service tax - Mining Service - hiring equipment with operators, maintenance staff and facilities for excavation work - The department entertained a view that appellant are engaged in site formation and clearance of the mining area and the amount received by them after 01.04.2005 should have been subjected to service tax for which neither the appellant have taken registration nor have they paid the service tax. HELD THAT:- The excavation and removal of overburden/ earth all sorts of soil at all depths and disposing the excavated material within the mines premises is major item of work which has been assigned by M/s. GIPCL to the appellant. In the work schedule it can clearly be seen that excavation and removal of overburden material is an integrated work which primarily pertains to the mining of lignite - primary nature of service provided by the appellant to the service recipient is of mining service which was included in the service tax net vide Finance Act, 2004 with effect from 01.06.2007 under the service category of Mining Service. The appellant have duly discharged their service tax liability after 01.06.2007 under the service category of Mining Service. Thus the impugned order-in-original is without any merit. Reliance can be placed in the case of ASSOCIATED SOAP STONE DISTRIBUTING COMPANY PVT LTD VERSUS C.S.T. -SERVICE TAX – AHMEDABAD [2022 (3) TMI 511 - CESTAT AHMEDABAD] where it was held that The appellant have provided the Mining Service which was not liable to service tax during the relevant period in this case. Appeal allowed.
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