9911796707
TMI Blog2017 (6) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the liability of the appellant to pay serviced tax under the category of site formation and clearance, excavation and earth moving and demolition service in terms of Section 65 (97a) and Section 65 (105) zzzy of the Finance Act, 1994. The proceedings against the appellant resulted in the impugned order, which confirmed service tax liability of Rs. 65,95,000/- against the appellant alongwith penalties under Section 77 & 78 of the Finance Act, 1994. 2. The ld. Counsel for the appellant submitted that the Original authority has fallen in error in appreciating the facts relating to the work carried out by the appellant in terms of the contract with M/s. Diamond Cement. He drew our attention to para 8 of the impugned order, which stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority. He submitted that it is not a simple contract for only supply of various machinery or equipments. The appellants are engaged in proper functioning of the equipments to the intended purpose namely, removal of soft/hard overburden in the mining area. He further relied on rate schedule mentioned in the agreement which is fixed for cubic meter of overburden removed. It is the submission of the ld. A.R. that this is indicative of the scope of contract. It is basically with reference to excavation and not hiring of equipments, simplicitor. 4. We have heard both sides and perused the appeal records. 5. The dispute is regarding categorization of activity of the appellant for service tax liability. We note that the appellants entered into 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther from the location of excavation, and dozing the same at the dumping yard, spraying water on the haulage roads, etc. - 162500 Cu. Mtr. Approx. b. Hard Over Burden Removal - Drilling, excavation and removal of hard rock, loading it into dumpers and dumping it at a designated location, upto 1.5 K.M. Rarther from the location of excavation and dozing the same at the dumping yard, spraying water on the haulage roads, etc. - 87500 Cu. Mtr. Approx. c. Drilling of 41/2" dia, approx. 8 metre deep, holes on hard, rocky strata (limestone/hard reject faces) including secondary drilling upto 3% of the total meterage drilled - 12500 Metre approx. However, the depth may vary from hole to hole, depending upon our requirement. In case any broke ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
