9911796707
TMI Blog2024 (9) TMI 1417X X X X Extracts X X X X X X X X Extracts X X X X ..... the same is liable to payment of service tax. The case of the department is that during the course of audit of records of M/s. Ashapura International Ltd and M/s. Ashapura Minechem Ltd it was found that they have availed the service of mining, digging of materials from the appellants at their mining site for which they have made payments to the appellant which falls under the category of mining service, however, the appellant had not taken the registration and not paid the service tax. Accordingly, the demand was confirmed and the same was upheld by the Learned Commissioner(Appeals). Therefore, the present appeal filed by the appellant. 2. Shri Nilesh Suchak, Learned Chartered Accountant appearing on behalf the appellant submits that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not taken the registration and not paid the service tax, therefore, there is no suppression or intent to evade service tax and all the income was reflected in his books of accounts. 2.4 He further submits that on the payment received by the appellant towards transportation, the service recipient has deducted tax at source under Section 197 C of the Income Tax Act on transport contract amount and reflected in form 26-AS despite this, the demand under mining service was confirmed on assumption and presumption. He placed reliance on the following board circular as well as on the judgments:- CBEC Letter F.No. 232/2/2006-CX.4 dated 12.11.2007 (paragraph 5) CCE vs. Singh Transporters - 2017 (4) GSTL 3 (SC) Rasleela Enterprises Pvt Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents produced by the appellant shows that they being a transport contractor provided the transportation service of mined goods. Therefore, the appellant's activity cannot be classified under mining service. 4.2 The appellant have also relied upon the board circular F.No. 232/2/2006-CX.4 dated 12.11.2007 wherein at paragraph 5 the board has clarified that transportation of mineral from pithead to a specified location even within the mine or for transportation outside the mine are chargeable to service tax under relevant taxable service i.e. goods transport by road. In the present case since the appellant have transported the mineral in their own vehicle and have not issued any consignment note in this regard, their service is that of transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received by the Appellant was on account of rendering of any taxable service on which the Appellant was liable to pay service tax. There is no finding in the impugned order to this effect. We observe that there is no new material evidence brought on record for raising the demand of service tax on the value mentioned in the records received from the Income-tax department. The demand cannot be raised merely on the basis of the data received from the Income-tax Department, without any corroborating evidence to substantiate that the value received were in connection with taxable service rendered by the Appellant. This view has been supported by the following judgments : - (i) Larsen & Toubro Ltd. v. Asstt. CST reported in (2023) 2 Centax 327 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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