TMI Blog2014 (1) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... d also for excavation of lignite and other ores from the said mine. To complete the mining work, it is common knowledge that over burden has to be removed which also contains minerals which have been mentioned in the said tender awarded to the appellant. We find that prima facie the issue seems to be covered by the judgment of this Tribunal in the case of Vijay Leasing Company - [2010 (12) TMI 782 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that the appellant has been providing services of site formation and clearance, excavation, earth moving and demolition services. While it is a claim of the appellant that they are engaged in the mining work which has come into service tax liability from 1-6-2007. 3. Heard both sides and perused the records. 4. On the perusal of the records, we find that by the tender awarded to the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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