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2017 (3) TMI 937 - AT - Service TaxRefund claim - composite service of extraction of minerals along with various incidental works - mining services - Held that: - In the circular dated 12.11.2007, it is clearly mentioned that the services with reference to making the land suitable for construction of building, factory or civil structure are to be taxed even before 1.6.2007 under the category of “site formation & clearance service”. The said circular also clarifies that coal cutting or mineral extraction and lifting them upto the pit head is integral part of the mining operations and are not to be taxed prior to 1.6.2007 - In the present case, there is an excavation of gypsum and loading of said gypsum in the mines. Other activities are with reference to the main intention of extraction of gypsum. Accordingly, the lower authorities have not examined the scope of the service with statutory entries during the relevant period - matter needs reconsideration. Time limitation - Held that: - the relevant date to calculate the time bar should be the date of initial filing of claim i.e. 20.03.2008. The appellant’s eligibility, if any, for refund should be reckoned considering the said date as the relevant date of filing the claim - the same requires re-consideration by taking original date of filing the claim relevant for deciding the time bar. The provisions of Section 11B will apply. The question of undue enrichment is also required to be examined afresh, in case of eligibility of the appellant for the claim on merit as well as on time bar. Appeal allowed by way of remand.
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