2007 (8) TMI 435

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.... Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - In terms of Order-in-Original No. 05/2006 (Service Tax), dated 5-12-2006 passed by the Commissioner of Customs & Central Excise, Tirupathi, the appellants are required to deposit the following amounts :- 1. Service Tax of Rs. 1,54,59,964/- 2. Education Cess of Rs. 3,09,199/- 3. Interest of th....

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.... Mangampet, Kadapa District. The leasehold of the Corporation is 162.5 Hec at Mangampet with an estimated reserves of 74 Million Tonnes of Barytes Ore, of which about 10 Million Tonnes has already been excavated. The above facts, clearly shown that M/s. RKR (the appellant) is not attending to any work relating to Site Formation, which may make the 162.5 hec. of land suitable for the purpose of min....

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....ation and clearance, excavation and earthmoving and demolition services" was defined under Clause (97a) of Section 65 of Finance Act, 1994 as : (i)      Drilling, boring and core extraction service for construction, geophyscal,  geological or similar purposes; or (ii)     Soil Stabilization; or (iii)    Horizontal drilling f....

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....ed 27-7-2005 which clarified that the definition of "site formation and clearance excavation and earthmoving" is an inclusive definition and the activities specially mentioned are indicative and not exhaustive. 8. We have gone through the records of the case carefully. The appellant's contention is that the services rendered by them would come within the category of "mining services" which....