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M/s. Sushilkumar Khemchand Jain Versus Commissioner of Central Excise, Nagpur

2016 (11) TMI 60 - CESTAT MUMBAI

Drilling and waste removal - whether the activity falls under the category of Site Formation service? - Held that: - there is no dispute as to the fact that the contract which has been awarded to appellant was in respect of the drilling and removal of waste rock material from the site wherein Manganese Ore India Ltd., Jain Carbide and RBS & Co. were intending to do mining of manganese ore. We find that the first appellate authority as well as the adjudicating authority has correctly held that th .....

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taken the registration under the category of Site formation service but did not indicate the turnover which is attributable to the site formation services. This itself calls for invocation of extended period. - Appeal rejected - decided against appellant. - Appeal No. ST/705/10 - A/93193/16/STB - Dated:- 19-10-2016 - Shri M.V. Ravindran, Member (Judicial) And Shri Raju, Member (Technical) None for the appellant Shri S.R. Nair, EO (AR) for the respondent ORDER Per M. V. Ravindran This appeal .....

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nd RBS & Co. The appellant was to remove the waste rocks with the use of excavator, dumpers, tippers drilling machines, water sprinkler etc at the mining area of his customer in order to prepare the land for facilitating mining of manganese ore. During the period 16.5.2005 to 31.10.2008 appellant received consideration for such activity undertaken by him. It is the case of the revenue that this activity falls under the category of Site Formation and Clearance, Excavation and Earth Moving and .....

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the first appellate authority also, after extending an opportunity of hearing to appellant upheld the finding of the adjudicating authority and rejected the appeal. 5. The main ground that has been raised by appellant in grounds of appeal is that the order is non-speaking one in view of the fact that the services under the category of mining services were introduced from 01.06.2008; has not considered the entire issue in its proper perspective as Manganese Ore India Ltd. has outsourced the work .....

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arly gets attracted in the case in hand. His submission is that identical issue came before the bench in the case of Avtar & Company 2015 (37) STR 781 and the bench after considering all the issues which are raised in this appeal; held against the appellant therein. He would also submit that similar issue again came up before the bench in the case of RS Earth Movers Pvt. Ltd. 2014-TIOL-51-CESTAT-MUM wherein it was held in favour of the revenue. 7. On perusal of the records, we find that ther .....

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rd to controvert such finding of the first appellate authority as well as the adjudicating authority. 8. We also find that in the case of Avtar & Company (supra) this bench has held that activity undertaken of the similar nature would fall under Site formation service. We reproduce the relevant paragraphs:- 5. We have carefully considered the submissions made by both the sides. We have perused the work order dated 6-8-2004 wherein a lumpsum amount is given to the appellant for the work carri .....

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truction, 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. 5.1 From .....

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