TMI Blog2023 (9) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... ive contract for mining of coal consisting of excavation, loading and transportation of overburden/overburden/top soil (within the mines area), dewatering of mines, excavation of benches for extraction of coal , drilling, blasting with explosives (including cost of explosives), extraction of coal, backfilling of excavated area, loading of raw coal at face and transporting to surface, unloading an stacking at surface. The said activity is in relation to mining of coal and not site formation. The similar issue has been dealt by this Tribunal in the case of M RAMAKRISHNA REDDY VERSUS COMMR. OF C. EX. CUS., TIRUPATHI [ 2008 (10) TMI 115 - CESTAT, BANGALORE] wherein the activity as executed by the assessee is having merit classification un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of penalty on the assessee does not arise. Appeal allowed. - HON BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND HON BLE MR. K. ANPAZHAKAN, MEMBER (TECHNICAL) APPERANCE : For the Assessee : Shri Rajesh Kumar Baied, Authorised Representative For the Revenue : Shri J. Chattopadhyay, Authorised Representative PER ASHOK JINDAL : The assessee is in appeal against the impugned order demanding service tax under the category of Site Formation Services and Construction of Industrial Commercial Services for the period 16.06.2005 to 31.03.2008 by way of issuance of show-cause notice by invoking extended period of limitation. 2. The facts of the case are that the assessee is a Public Sector Undertaking and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction of house project in West Bengal. 3.5 The matter was adjudicated. The demand of service tax along with interest was confirmed and penalty was also imposed. 3.6 Against the said order, both sides are in appeals. 3.7 The assessee is in appeal against the order of confirmation of demand along with interest and imposition of penalty under Section 78 of the Finance Act, 1994 whereas the Revenue is in appeal for non-imposition of penalty under Section 76 of the Finance Act, 1994. 4. The ld. Authorised Representative for the assessee, submits that the activity undertaken by the assessee for the works executed for excavation of coal on behalf of ECL, is only mining service, which came into service tax net w.e.f. 01.06.2007 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of raw coal at face and transporting to surface, unloading an stacking at surface. The said activity is in relation to mining of coal and not site formation. 8. The similar issue has been dealt by this Tribunal in the case of M. Ramakrishna Reddy Vs. Commissioner of Central Excise Customs, Tirupathi reported in 2009 (13) STR 661 (Tri.-Bang.), wherein the activity as executed by the assessee is having merit classification under Mining Service . 9. Further, in the case of M/s Hazaribagh Mining Engineers Private Limited Vs. Commissioner of Central Excise, Customs Service Tax, Bhubaneswar I, the Tribunal vide Final Order No.FO/76018/2016 dated 15.09.2016, on the similar activity undertaken by the assesse, has held as un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omposite works contracts. This is clear from the very language of Section 65(105) which defines taxable service as any service provided . All the services referred to in the said sub-clauses are service contracts simpliciter without any other element in them, such as for example, a service contract which is a commissioning and installation, or erection, commissioning and installation contract. Further, under Section 67, as has been pointed out above, the value of a taxable service is the gross amount charged by the service provider for such service rendered by him. This would unmistakably show that what is referred to in the charging provision is the taxation of service contracts simpliciter and not composite works contracts, such as are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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