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TMI Blog2018 (9) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... lant (s) Shri Gyanendra Kumar Tripathi (A.C.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : After hearing both sides, duly represented by Shri Dharmendra Srivastava (C.A.) for the Appellants and Shri Gyanendra Kumar Tripathi (A.C.) (A.R.) for the Revenue, we find that Service Tax demand to the tune of around 2.79 Crores stands confirmed against the appellant for the period 01.10.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contracts. First of all, ld.C.A. contended, that supervising the use of the material supplied by them, by no stretch of imagination, can be held to be activity falling under the category of 'Mining of Mineral Oil and Gas Services'. He submits that the said services were being carried out by the mine owners through the hired labour and they were in no way connected with the mining activity. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he various contracts entered into by the appellant with their customers. He prays for the same treatment. 3. Ld.DR appearing for the Revenue has reiterated the reasoning adopted by the original adjudicating authority and supports the impugned order. 4. We note that in the above referred case of Alok Guha, Proprietor M/s.Explo Tech Services (supra), it was observed as under:- "5. We have heard b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. This has to be done by the Original Authority to correctly determine the service tax liability of the appellant." 5. As is seen from the above paragraphs, mere supply of explosives and accessories was held as not involving any service element so as to attract service tax. However, we find that in the present case apart from supply of explosives the appellant was also supervising the use o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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