2016 (11) TMI 60

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....ering out unnecessary details are appellant herein had removed waste rock, site formation and clearance on a contract entered with Manganese Ore India Ltd., Jain Carbides and RBS & Co. The appellant was to remove the waste rocks with the use of excavator, dumpers, tippers drilling machines, water sprinkler etc at the mining area of his customer in order to prepare the land for facilitating mining of manganese ore. During the period 16.5.2005 to 31.10.2008 appellant received consideration for such activity undertaken by him. It is the case of the revenue that this activity falls under the category of Site Formation and Clearance, Excavation and Earth Moving and Demolition service (hereinafter referred to as Site formation service), coming to....

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....came before the bench in the case of Avtar & Company 2015 (37) STR 781 and the bench after considering all the issues which are raised in this appeal; held against the appellant therein. He would also submit that similar issue again came up before the bench in the case of RS Earth Movers Pvt. Ltd. 2014-TIOL-51-CESTAT-MUM wherein it was held in favour of the revenue. 7. On perusal of the records, we find that there is no dispute as to the fact that the contract which has been awarded to appellant was in respect of the drilling and removal of waste rock material from the site wherein Manganese Ore India Ltd., Jain Carbide and RBS & Co. were intending to do mining of manganese ore. We find that the first appellate authority as well as the adj....

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....rvices provided in relation to agriculture, irrigation, watershed development and drilling, digging, repairing, renovating or restoring of water sources or water bodies." 5.1 From the above definition, the appellant s activity of drilling, excavation, etc. falls clearly within the scope of taxable service as defined in law. The very fact that the appellant has been discharging service tax liability since September, 2006 under the very same category also shows that the contention of falling outside the purview of service tax liability has been made only as a matter of convenience and not out of any conviction. Therefore, we uphold the classification of service under Site formation and clearance, excavation and earthmoving and demolition se....