TMI Blog2017 (8) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... he SCN, 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 - appeal allowed - decided in favor of appellant. - ST/3/2011-[DB] - ST/A/54841/2017-CU[DB] - Dated:- 5-7-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Ms. R.S. Sharma (Advocate) for the Appellant Mr. Amresh Jain (DR) for the Respondent ORDER Per: B. Ravichandran The appeal is against order dated 21.10.2010 of Commissioner (Appeals) Jaipur-II. The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties are liable to service tax only w.e.f. 01.06.2007. Prior to that date the said activities cannot be classified under different tax entry like site formation or cargo handling for purpose of service tax. The Ld. Counsel submitted that post 01.06.2007, the appellants were registered with the service tax department. They have paid the service tax liability along with applicable interest prior to issue of notice. As such he submitted that the impugned order is not sustainable on merit. 3. Ld. AR reiterated the findings of the lower authorities. He submitted that the services which are incidental and specifically identifiable for classification under cargo handling or site clearance are liable to be taxed under respective category ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be taxed under cargo handling service prior to 01.06.2007. It was also recorded that when an activity was brought under the service tax net w.e.f. a particular date the same activity cannot be subjected to tax under a pre-existing tax entry, unless the scope of pre-existing categories of services is simultaneously modified. In CCE, Hyderabad Vs. Vijay Leading Company 2011 (22) STR 553 (Tri. Bang.) it was held that activity of site formation etc. is incidental to mining of ore undertaken and the same cannot be taxed prior to 01.06.2007. Reference 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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