TMI Blog2013 (11) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that this is a composite activity and cannot be split into two separate parts for levy of service tax - removal of over burden and excavation of ore is undertaken for mining of ores only and activity does not fall under Site Formation and Excavation and Earth moving and Demolition service - Decided in favour of assessee. - Appeal No.ST/376/2008-CU[DB] - Final Order No.57992 - Dated:- 4-10-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant : Shri Lakshmi Narasimhan, Adv. For the Respondent : Shri Sanjay Jain, DR JUDGEMENT Per Hon ble Mr. Sahab Singh : This appeal is filed by M/s. Associated Soapstone Distributing Co. Pvt. Ltd. (hereinafter referred to as appellants) against the Order-in-Original No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the impugned order in the present appeal. 3. Shri BL Narasimhan, Ld. Advocate appearing for the appellants submits that the entire range of activities undertaken by the appellants is mining activity and rock phosphate ore is recovered by them for delivery to M/s. RSMML. Activities of excavation and site formation, removal O/B waste, etc. are incidental to mining and cannot be taxable separately. He further submits that this activity of excavation was done by themselves for themselves only for the ultimate purpose of mining only. He submits that it is not the case of Revenue that there are two separate contracts one for excavation and site formation and second for mining. It is a single composite contract for mining. Merely if rates are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring and core extraction services for construction, geophysical, geological or similar purposes; or (ii) Soil stabilization; or (iii) Horizontal drilling for the passage of cables or drain pipes; or (iv) Land reclamation work; or (v) Contaminated top soil stripping work; or (vi) Demolition and wrecking of building, structure or road, But does not include such services provided in relation to agriculture, irrigation, watershed development and drilling, digging, repairing, renovating or restoring of water sources or water bodies. Section 65 (105)(zzza) -to any person, by any other person, in relation to site formation and clearance, excavation and earthmoving and demolition and such other similar activities. Section 65 (105)(z ..... X X X X Extracts X X X X X X X X Extracts X X X X
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