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TMI Blog2018 (7) TMI 1942X X X X Extracts X X X X X X X X Extracts X X X X ..... s) Shri S. S. Chattopadhyay, Supdt. (AR) for the Revenue (s) ORDER Per Shri P. K. Choudhary : The present appeal is filed by appellant against Order-in-Appeal No.19/ST/B-II/2009 dt.31.03.2009. 2. The facts of the case in brief are that the appellants are registered under Service Tax as a provider of "site preparation services". The appellants entered into an agreement with M/s Bisra Stone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 78 and also imposed penaly under Section 76 of the Finance Act, 1994. 4. On appeal, the ld. Commissioner (Appeals) upheld the adjudication order and rejected the appeal. Hence, the present appeal before the Tribunal. 5. The ld. Advocate appearing on behalf of the appellant, submits that the scope of the work as per agreement are covered under the category of "mining services" and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e activities undertaken by the appellant for M/s Bisra Stone Lime Company Ltd., amount to providing "mining services" and whether the same should be taxed as "site preparation services" before 01.06.2007, the date when "mining services" was specifically brought under the service tax net. It is the case of the appellant that that the activities undertaken by them is under a composite contract which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expected not only to remove drilling places and blasting of the site, but also excavate the limestone and sorting and sizing of over-size boulders to required size of 200 mm. 11. We observe that the agreed composite rate as per the agreement between both the parties to the contract for all the activities done by the appellants and no separate break-up is available either in the contract or in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om site formation to segregation to boulders then the same has to be charged as a separate service under the category of "mining services", which was made chargeable to service tax w.e.f. 01.06.2007. Such operation under a composite contract cannot be treated as "site formation" before 01.06.2007. 12. In view of the above observations and settled proposition of law, the appeal filed by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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