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2017 (5) TMI 823 - CESTAT MUMBAI

2017 (5) TMI 823 - CESTAT MUMBAI - TMI - Site Formation and Clearance, Excavation and Earthmoving and Demolition Services - appellant held the view that the nature of work undertaken by them was in respect of drilling, boring 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 - Held that: - The entire work which has been un .....

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e 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.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri Anupam Dighe, Advocate, for appellant Shri B. .....

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olition Services (hereinafter referred to as services ) under Section 65(97a) of Finance Act, 1994. The said services has been defined as taxable services under Section 65(105)(zzza) of the said Act. The relevant facts are the office premise of the appellant was visited and documents were retrieved; on further investigation, it was noticed that the appellant though registered under Service Tax for the said services and were engaged in providing services but have not discharged the service tax as .....

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tion 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) usin .....

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haulage road, blasted rocks so generated are dumped in nearby unused gallery. Cross cut is horizontal development i.e. preparation of road between ore drive and haulage road. Winze is vertical development between two levels of road haulage and ore drive. The activities mentioned above were carried out pursuant to the work contract awarded to them for carrying out the work Underground Development at Chikla Mine for their client MOIL. The entire work which has been undertaken by appellant is cover .....

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, (i) Drilling, boring 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, renova .....

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