TMI Blog2017 (6) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 16-5-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Ms. Amita Sharma, (Advocate) for the Appellant Mr. Ranjan Khanna (DR) for the Respondent ORDER Per: 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 considered by the department as categorized as taxable service under 'Site Formation and clearance, excavation and earth r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... phs in the said decision are extracted herein below. 6. We note the proceedings against the appellant were in respect of services rendered, the scope of which has already mentioned. A plain reading of the services will indicate that these are relating to mining as defined under Section 65(105)(zzzy). Further, we also note that different categories of services were mentioned by the lower authorities 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax applicable. 7. Having examined the scope of work undertaken by the appellant as mentioned in the show cause notice, we find that the same is covered under the tax entry under Section 65(105)(zzzy) of the Finance Act, 1994. The clarification dated 28.02.2007 issued by CBEC states that mining service covers cite formation and clearance, excavation and earth moving and various outsourced activities provided for mining. 8. In view of the factual and legal position as discussed above and referring to various decided cases, we find that the impugned order is not legally sustainable. The same is set-aside. The appeal is allowed. 7. In view of above settled position of law, we do not find any merits in the impugned order. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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