2014 (9) TMI 977

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....ern Coalfields Ltd. to execute the following work :- "Hiring of HEMM/Tippers/Dozers/drills for drilling, dozing, excavation and transport of all type of material including its dumping/spreading at specified places and Water Spraying as directed by Engineer-in-Charge at East of Takia Nallah O.C. patch of Ghorawari Colliery of Kanhan (Balance quantity) Blasting, pumping and lighting will be done departmentally." On execution of the above said work, the appellant has not discharged Service Tax liability. DGCEI started investigation against the appellant on 1-12-2006. Thereafter, the appellant took registration on 17-1-2007 and paid Service Tax on their activities on 30-3-2007. The Service Tax demand was confirmed against the appellant un....

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....der Site Formation and Clearance, Excavation and Earth Moving and Demolition Services w.e.f. 1-6-2007, therefore, benefit of Section 80 be given to the appellant. To support his contention he relied on the decisions in the cases of Bajaj Travels Ltd. v. Commissioner of Service Tax - 2012 (25) S.T.R. 417 (Delhi), CCE v. Auto World - 2010 (18) S.T.R. 5 (All.), BAS Engineering Pvt. Ltd. - 2014 (33) S.T.R. 452 (Tri. - Del.), Chambal Motors (P) Ltd. v. CCE, Jaipur - 2013 (31) S.T.R. 245 (Tri. Del.) and Commissioner v. Majestic Mobikes Pvt. Ltd. - 2012 (25) S.T.R. J93 (Kar.). 5. On the other hand, learned AR opposes the contention of the learned Counsel and submits that vide C.B.E & C. Circular F. No. B1/6/2005-TRU, dated 27-7-2005, the a....