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2016 (11) TMI 60 - AT - Service TaxDrilling and waste removal - whether the activity falls under the category of Site Formation service? - Held that: - there is no dispute as to the fact that the contract which has been awarded to appellant was in respect of the drilling and removal of waste rock material from the site wherein Manganese Ore India Ltd., Jain Carbide and RBS & Co. were intending to do mining of manganese ore. We find that the first appellate authority as well as the adjudicating authority has correctly held that this activity of the appellant would get covered under the category of Site formation service. There is nothing on record to controvert such finding of the first appellate authority as well as the adjudicating authority. Reliance placed on the decision of case Avtar & Company [2014 (2) TMI 1130 - CESTAT MUMBAI] where it was held that activity undertaken of the similar nature would fall under Site formation service. Extended period of limitation - Held that: - the appellant had himself taken the registration under the category of Site formation service but did not indicate the turnover which is attributable to the site formation services. This itself calls for invocation of extended period. Appeal rejected - decided against appellant.
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