2014 (12) TMI 285

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..... , for the Respondent. ORDER On the ground that the appellant is engaged in providing services of 'site formation and clearance, excavation and earthmoving and demolition' up to 1-4-2007 and services of mining of mineral, oil or gas from 1-4-2007 to 31-3-2010, service tax demanded Rs. 82,74,346/- with interest has been confirmed and penalties under Sections 76, 77 & 78 of the Finance Act, 1994 ha .....

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..... our opinion, is covered by definition of mining service but would not be covered 'site formation and clearance service', the other amounts on prima facie basis may not be liable for service tax. Learned counsel submitted that after 1-4-2007, the appellants have not undertaken overburden removal activity at all. In these circumstances, it can be said that the appellant has made out prima facie case .....

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