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Shri Alok Guha, Proprietor M/s Explo Tech Services Versus CCE & ST, Raipur (Chhattisgarh)

Site Formation and Clearance, Excavation and Earthmoving and Demolition Service - liability of tax - contracts executed with 5 other companies - Held that: - It appears that these companies have placed orders for supply of explosives and accessories and there is no service element in the work order - Amount received by them in respect of supply of explosives, without involving rendering of service in respect of various contracts, cannot be subjected to service tax levy, without individually exam .....

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wever, the appellants claimed that in case of M/s R.K. Transport, they have undertaken the road cutting work themselves. This requires verification by the Original Authority, as the appellants produced only a certificate from M/s R.K. Transport - matter on remand. - Transaction with M/s Jayaswal Neco Industries Ltd. - sale or service? - Held that: - the claim of the appellant that the activity involved is construction of road, is not acceptable in view of the reasons recorded earlier in this .....

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equires cross verification by the Original Authority. - Regarding supply of tangible goods, we find that the appellant’s plea that they have provided van for transportation charges and, as such, cannot be considered as supply of tangible goods has force - since other issues are remanded, this issue will also be remanded for verification. - Appeal allowed by way of remand. - Service Tax Appeal No.51883 of 2014 - ST/A/53310/2017-CU[DB] - Dated:- 16-5-2017 - Dr. Satish Chandra, President An .....

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alty of ₹ 10,000/- under Section 77 and penalty under Section 76 of Finance Act, 1994. 2. The brief facts of the case are that the officers of DGCEI, Raipur conducted certain verifications with the appellant in January 2012 regarding non-payment of service tax on various activities carried out by the appellant. On completion of the enquiry proceedings were initiated to demand service tax which resulted in the impugned order. 3. The learned Counsel submitted that they are only contesting th .....

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ling & Blasting ; (v) M/s Shree Balaji Borewell; and M/s Ma Bamleshwari (except for an amount of ₹ 16,818/-). (b) No service tax is payable under the category of Site Formation and Clearance, Excavation and Earthmoving and Demolition Service in respect of amounts received from (i) M/s R.K. Transport ; (ii) M/s K.M.C. Constructions ; and (iii) M/s IVCRL. (c) No service tax is payable either under the category of Site Formation and Clearance, Excavation and Earthmoving and Demolition Ser .....

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ave been dealt with elaborately and there is no merit in the present appeal. 5. We have heard both the sides and perused the appeal records. On the first point regarding service tax liability of the appellant with reference to certain contracts executed with 5 other companies, under the category of Site Formation and Clearance, Excavation and Earthmoving and Demolition Service, we have perused the supply orders placed by these companies. It appears that these companies have placed orders for sup .....

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the appellant. 6. Regarding contracts with M/s R.K. Transport, K.M.C. Constructions and M/s IVCRL, we find that the appellants claimed that services rendered by them with reference to drilling and blasting of rocks are exempted in terms of Notification 17/2005- ST dated 16/06/2005. We have noted that the said notification exempts service tax liability on Site Formation and Clearance, Excavation and Earthmoving and Demolition Service and such other similar activities, provided by any person in t .....

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e of D.P. Jain and Company Infrastructure Pvt. Ltd. vs. Union of India reported in 2016 (43) S.T.R. 507 (Bom.) held that the exemption under Notification No. 17/2005-ST does not apply to activity of Site Formation and Clearance, Excavation etc. performed from a very far-away place and not at the place of construction of road. We find in the present case, the quarrying of stone is done away from construction of road and it is only to produce raw material for road laying. The activity itself is no .....

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, they are eligible for exemption under Notification No.17/2005-ST. If they are only engaged in stone quarrying and other excavation activities in other places (not in site, in course of construction of road) and produced only the raw material for road, the same will not be covered by provisions of the said notification. Keeping this in view, the Original Authority may examine the scope of contracts disputed by the appellant for a fresh decision. 7. In respect of transaction with M/s Jayaswal Ne .....

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appellant. Admittedly, bill dated 24/08/2007 of the appellant also clearly mentioned bill for blasting at site inclusive of all charges. We are not convinced by the submissions made by the appellant that the said entry in the bill is a clerical error. As such, we find no reason to modify the finding of the Original Authority in this regard. 8. Regarding the transactions with M/s Saumya Mining Ltd., the appellants contested the tax calculation on the ground that part of the consideration were re .....

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