TMI Blog2018 (11) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... of iron ore and certain ancillary services in relation to the mining. Mining has been incorporated as a separate service only w.e.f. 01.06.2007 when the separate category has been created under Section 65 (105)(zzza) - The demand raised against the services are for a period prior to 01.06.2007 and hence, the demand for service tax cannot be sustained. The activities covered under Work Order dated 24.02.2005 are entirely of a different type. The description of Work Order as mentioned is for hiring of Heavy Earth Moving Machinery for development of iron mines as per the scope of the work and other terms and conditions. A perusal of relevant Work Order reveals that the scope of work is not only hiring of heavy machinery - The job undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as for hiring of Heavy Earth Moving Machinery for development of iron mines as per scope of the work and other terms and conditions. 3. On completion of adjudication, the demand for service tax was confirmed by the adjudicating authority vide the impugned order. The service tax liability was confirmed under the category of Business Auxiliary Service for the work carried out in terms of Works Orders dated 24.09.2003 as well as 13.04.2005. In respect of works carried out under Work Order dated 24.02.2005, the demand for service tax was confirmed under the category of Site Formation Demolition Services. The said order is challenged in the present appeal. 4. Heard the ld.Consultant, Shri A.C.Tikadar, for the appellant and Shri S.Mukhopa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that in the contracts, the transportation charges and other charges are shown separately. Therefore, the appellants are providing separate services, which are chargeable to service tax. The ld.D.R. for the Revenue specifically pointed out that the Contract dated 24.02.2005 is not only for hiring of heavy machinery like, excavation, dumping, drilling etc. in the mining area. He drew our attention to the Work Order, in which, scope of work included making mining face ready for charging the explosives for specific loading and removing the reject material upto to the mining area. As such, unloading of ROM Waste/Reject at Designated Dump Yard/Stock Yard is required to be removed. He refers to the findings of the Adjudicating Authority in Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of iron mines as per the scope of the work and other terms and conditions. A perusal of relevant Work Order reveals that the scope of work is not only hiring of heavy machinery. The appellant in terms of Work Order, is also required to load and to remove the reject materials. They were also required to make mining face ready for charging the explosives. The job undertaken by the appellant as per Contract is Site Formation, which included specific loading and Dumping. As such, Contract is not for mining. The issue has also been discussed at length by the adjudicating authority at Para 18 of the impugned order. We approve such findings and uphold the demand of service tax on activity covered by this work order under Site Formation Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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