9911796707
TMI Blog2017 (6) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... S.K. Mohanty This appeal is directed against the impugned order dated 27.12.2012 passed by the Commissioner of Central Excise (Appeals) Jaipur-II. 2. Brief facts of the case are that during the relevant period, the appellant undertook mining activities of raising of lime stone and overburdened removal in mines for M/s J. K. White Cement Works. The activities undertaken by the appellant was consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d period between July 2005 to March 2007 will not liable to service tax inasmuch as the mining service was brought into the taxing net only w.e.f. 01.06.2007. To support such stand, the Ld. Advocate has relied on the decision of this Tribunal in the case of Kanak Khaniz Udyog (Final Order No.50698/2017). 4. On the other hand, the Ld. DR appearing for the Revenue reiterates the findings recorded i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties to confirm the tax liability against the appellant. No segregation as to the quantum of tax liability under each categories of taxable service has been given. We also note that the scope of service rendered by the appellant has been applied to tax under various tax entries. The combined scope of services under a single contract was treated for tax liability under different headings without du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can also be made to the decision of the Tribunal vide final order No.50662/2014 dated 21.02.2014 in the case of National Construction Company v. CCE, Jaipur wherein the Tribunal held that when the activity of the appellant is accepted as mining service by the department w.e.f. 01.06.2007, for the period prior to that date the same activity cannot be classified as site formation and clearance, exca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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