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2018 (7) TMI 1004 - AT - Service TaxClassification of services - contract executed was for removal of over burden in the mine attached to the cement factory - Whether classified under the head Site Formation and Clearance, Excavation, Earth moving and Demolition Services or otherwise? - Held that:- The activity carried out by the appellant was limited to removal of over burden only. Even though such activity has been carried out in the mine area, the contract does not cover any other activity relating to mining. Hence, it is to be considered as a service contract simplicitor for the activity of removal of over burden. This activity is very much covered within the definition of ‘Site Formation and Clearance Services’ which was included in the statute w.e.f. 16/06/2005 - demand under the head upheld. Time limitation - Held that:- It is seen from the record that the appellant has failed to discharge their responsibility in terms of self assessment of the tax and filing statutory returns - Revenue is justified in invoking the extended period in raising the present demand. Appeal dismissed - decided against appellant.
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