TMI Blog2017 (9) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... o drilling and blasting. The subsequent service i.e. removal of silt, mud, rock etc. is carried out by M/s. S.K. Construction - The classification of service in the hands of the individual service provider to be decided on the basis of that activity alone carried out by the individual service provider and same cannot be linked with the subsequent service provided - In the present case the service provided by M/s. S.K. Construction and RMJV. The service of drilling and blasting alone does not fall under the dredging service. The service of drilling and blasting provided by the appellant is not classifiable as dredging service - appeal allowed - decided in favor of appellant. - ST/86620/13 - A/89288/17/STB - Dated:- 28-8-2017 - Shri Ram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in contractor to whom they have provided the service i.e. RMJV. The service of RMJV may or may not be taxable as dredging service but that is not relevant to decide stand alone service provided by the appellant. He refers to the definition of dredging service under clause 36A of Section 65. He further submits that it is evident from the confirmation letter dated 30.09.2013 provided by RMJV that the appellant has provided only service of drilling and blasting, the remaining service of excavation and removing silt was provided by some other sub-contractor M/s. S.K. Construction. In this fact the appellant's service of drilling and blasting does not fall under the definition of dredging service. He further submits that the classification o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not sustainable as held by the Supreme Court in the case of Hindustan Steel Ltd. - 1978 (2) ELT J 159. 4. Shri B. Kumar Iyer, Ld. Supdt. (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. He further submits that as per the definition of dredging service the scope of service is very wide. The activity of the appellant i.e. drilling and blasting in Mithi River is part of the removal of silt sediment rock, sand. Therefore it is covered under the dredging service. Accordingly, both lower authorities have correctly held the service classifiable under dredging service and the demand was rightly confirmed. 5. We have carefully considered the submission made by both sides. 6. We find that the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ish with a dredge. Noun - An apparatus for bringing up objects or mud from a river or seabed by scooping or dragging. 8. From the Dictionary meaning of dredging it can be seen that the meaning is akin to the activity which is provided in the inclusion clause of the dredging as per Section 65(36a), therefore by taking both the definition of dredging , it is clear that the clearing of river bed by scooping or dragging is a service of dredging. In the present case, the activity is admittedly not similar to scooping or dragging of silt, mud etc. but it is limited to drilling and blasting. The subsequent service i.e. removal of silt, mud, rock etc. is carried out by M/s. S.K. Construction. The classification of service in the hand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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