TMI Blog2018 (7) TMI 1942X X X X Extracts X X X X X X X X Extracts X X X X ..... tone is done. It can also not be said that the site preparation is the essential character of the composite services rendered by the appellants. Service tax on site preparation services can be levied if there is a service contract simplicitor to that effect. However, once the contract is a composite contract for the entire activities from 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. Appeal allowed decided in favor of appellant. - Appeal No. S.T./142/09 - ORDER NO. FO/A/77201/2018 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so 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 not site preparation services . Since the job included blasting of site and extraction of limestone and sorting and sizing of the over size boulder to required size of 200 mm mechanically. That being so, object of agreement is the extraction of limestone and therefore, levy of service tax on the appellant under the category of site preparation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding before us, the contract is not for site preparation alone and also include a host of other activities including extraction/segregation of ore as per service recipient s standards. Otherwise, the appellant is 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 the bills raised. In view of the facts on record, it cannot be said that the appellant is mainly undertaking site preparation a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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