2013 (11) TMI 1452
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....ed the services of excavation and removal of rock (O/B rock / secondary ore and mining ore) at Jhamarkotra Rock Phosphate Mines of M/s. Rajasthan State Mines & Minerals Ltd. (RSMML) in terms of letter of intent dated 21.12.2003 and had not paid the service tax on these services. Investigation was taken up by the Department with reference to Contract Reference Nos. RSMM/CO/GCM(C)Cont.24/2004/74, dated 18.05.2005, RSMM/CO/GCM(C) Cont.12/2006-07/528, dated 13.10.2006 and RSMM/Phos/Tender/Mining/1/2003/5657, dated 21.12.2003 and it was found that appellants are paying service tax on the activity of excavation and removal of O/B waste in respect of contract dated 18.05.2005 and 13.10.2006 but did not pay service tax in respect of contract dated ....
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....xtended period cannot be invoked and consequently penalty is also not imposable on them. He relied on the decisions of Tribunal in case of CCE vs. Vijay Leasing Company reported in 2011 (22) STR 553 (Tri.-Bang.) Ramakrishna Reddy vs. CCE reported in 2009 (13) STR 661 (Tri.-Bang.) in support of his contention. 4. Shri Sanjay Jain, Ld. Departmental Representative appearing for Revenue submits that the appellants are receiving payment as per contract separately for activity of site formation, excavation and clearance and therefore, it is not a composite contract and the Commissioner has rightly demanded the service tax on this activity under Section 65 (97a) of the Act. He submits that the decision cited by the appellants is distinguishable f....