2015 (2) TMI 95 - CESTAT NEW DELHI

Site formation and clearance, excavation and earth removing and demolition - top soil removal and excavation of mud/soil upto the level of dolomite stone - Invocation of extended period of limitation - assessee contended that services provided by it do not fall within the ambit of “site formation and clearance, excavation and earthmoving and demolition” but fall more appropriately within the ambit of “mining” service, which was introduced subsequently w.e.f. 1-6-2007. “Mining” services is defined in Section 65(105)(zzzy) as a service provided in relation to mining, mineral oil or gas.

Held that:- On a consideration of the services provided by the appellant to M/s. Lafarge India, it is clear that the service does not fall within the ambit of “mining” service, since no part of the petitioner’s obligation under the agreement with M/s. Lafarge India Pvt. Ltd., relates to mining or extraction of minerals. The agreement provides only for removal of overburdens, an activity falling clearly within the ambit of Section 65(97a) of the Act, prima facie. - Stay granted partly.