GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2017 (5) TMI 827 - CESTAT NEW DELHI

2017 (5) TMI 827 - CESTAT NEW DELHI - TMI - 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ot in the course of construction of road. However, 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e and is accordingly hit by time bar. This requires 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:- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of penalty under Section 78 and further penalty 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 Counse .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s Chhattisgarh Minerals; (iv) M/s Ideal Drilling & 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, E .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

bmitted the points raised by the appellant have 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 tha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ectly determine the service tax liability of 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 sim .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d . The Hon ble Bombay High Court in the case 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 materia .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ities in the course of construction of roads, 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y stated that they received service from the 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 g .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version