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2018 (7) TMI 1011 - CESTAT CHENNAIClassification of services - appellants had removed over boulders / over burdens in respect of mines owned by Chettinad Cement Corporation Ltd. - whether classified under the head Site Formation Service or otherwise? - Held that:- CBEC in Circular F.No.232/2/2006- CX dt. 12.11.2007 had in para 2 (i) clarified that following services on contract basis will fall under the fold of Mining Service: Excavation / drilling and removal of overburdens (ie stratum layer of mud, boulder etc. that need to be removed during or prior to extraction of coal / minerals - the clarification given by the CBEC is amply clear and there should not be any doubt on the issue. However, the appellants cannot appeal on merits if they have paid up part or whole of the tax liability as insisted upon by the department, in most cases to buy peace - appellants having paid service tax were now estopped from denying their liability. Appeal allowed - decided in favor of appellant.
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