TMI Blog2017 (5) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... vered by the said services. It is also to be mentioned here that appellant themselves were aware and were informed by their client MOIL that they have to take service tax registration and appellant did obtain the service tax registration on 04.01.2006 under the very same category of ‘site formation and clearance, excavation and earthmoving and demolition services’. The activities undertaken by appellant would get squarely covered under “site formation & clearance, excavation and earth moving and demolition service”. It is nobody’s case that the appellant has not provided these services to MOIL. Demand upheld - appeal dismissed - decided against assessee. - ST/212/09 and ST/434/10 - A/86839-86840/17/STB - Dated:- 17-3-2017 - Mr. M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and core extraction services which will be a mining activity as per the definition of mining activity, all these services falls under the category of definition of Mining Operation which was introduced in the Budget of 2007, they also contested that the demand on limitation by stating that atleast one show-cause notice is invoking the extended period of time when the other one is within the limitation. 4. On careful perusal of the records and the activity undertaken by appellant indicates that they are engaged in providing the services of shaft sinking (vertical sinking) and underground mine development work (horizontal vertical sinking) using their own equipment lie hoisting equipment, drilling machine and its accessories, manpowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; It can be seen from the above reproduced definition that all the activities undertaken by appellant mentioned herein above are covered by the said services. It is also to be mentioned here that appellant themselves were aware and were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he earth irrespective of whether such activity is carried out on the surface or in the bowels of earth. We do not agree with the proposition as put forth by the learned Counsel, for the simple reason that the definition of services as reproduced by us herein above activities undertaken by appellant would get squarely covered under site formation clearance, excavation and earth moving and demolition service . It is nobody s case that the appellant has not provided these services to MOIL. 4.3 In view of the foregoing and in the facts and circumstances of this case, we hold that both the impugned orders are correct and legal and does not require any interference. 5. Appeals are rejected. (Order dictated in Court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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