TaxTMI 
TaxTMI 
2016 (2) TMI 873
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....e For the Respondent: Dr. J. Nagori, A.R. (Additional Commissioner) ORDER PER: JUSTICE G. RAGHURAM Heard the learned Counsel for the Appellant/Assessee and the learned Departmental Representative for the Respondent/Revenue. Appeal is preferred against the Adjudication order dt.03.06.2008 passed by the learned Commissioner, Ahmedabad. The order confirmed service tax demand of Rs. 63,68,413.00 a....
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....Appellant raised additional grounds contesting the classification of the services and as confirmed in the Adjudication order. This application to raise additional grounds was ordered on 22.02.2016, since the grounds raised were pure questions of law. 3. During the period 15.06.2005 to 28.02.2006, the Appellant under an agreement entered into with M/s Gujarat Heavy Chemicals Ltd, ("GHCL" for short....
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....vice tax prior to 01.06.2007, proceedings were initiated for levy of service tax on the premise that the Appellant had provided "site formation and clearance, excavation and earth moving and demolition" service enumerated under Section 65(97)(a) read with Section 65(105)(zzza) of the Act. 5. As already noticed the Appellant did not contest the classification during departmental adjudication. The ....
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.... character of the services provided by the Appellant is mining of Lignite and removal of Over Burdens is an activity incidental to facilitate and effectuate mining of lignite and as the quantum of lignite mined is also, under the schedule of quantities of the agreement between the Appellant and GHCL is predominantly, the contract should be considered in essential character as a contract for mining....