2016 (5) TMI 378

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....ory of "Site Formation and Clearance, Excavation and Earth Moving and Demolition Services". In addition, interests stand confirmed and penalties stand imposed under Section 76, 77 and 78 of the Finance Act. 2. As per facts on record, the appellant entered into contract with Oil and Natural Gas Corporation Ltd. (ONGC) for providing rig drilling services, for extraction of oil, on an already prepared surface. The said drilling rig services was to be provided by specialized and efficient drilling rigs equipped with latest technology and equipment alongwith highly qualified and experienced crew. When the mining services were introduced in the Service Tax net w.e.f. 01/6/2007, the appellant registered themselves with the Department of Service T....

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....arified in the said letter that prior to this date, such activities, being part of mining operation itself are not subject to service tax. Learned Advocate draws our attention to the Tribunal decision in the case of Atwood Oceanics Pacific Ltd. vs. CST, Ahmedabad reported as 2013 (32) S.T.R. 756 (Tri. - Ahmd.), wherein identical services were held to be falling under mining services. As such, submits the learned Advocate that by no stretch of imagination, the services being provided by the appellant can be held to be services other than "mining services". He also submits that once the Revenue accepts the activity of the appellant as falling under mining services, w.e.f. 01/6/2007, it has to be held that the said activity was not falling und....