TaxTMI 
TaxTMI 
2017 (3) TMI 1365
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Sh. Ranjan Khanna, AR for the Respondent ORDER The appeal is against order dated 18.05.2011 of Commissioner (Appeals), Jaipur-II. The appellants are engaged in providing various taxable services and were registered with the department. Certain investigations were carried out by the Central Excise Officers regarding non payment of service tax by various parties involved the mining work. On compl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rk of prospecting mineral deposit, de-watering of mineral, removal of over burden, raising of china clay exposed after removal of over burden and loading china clay. It is submitted that their activities are not covered by 'either cargo handling service', 'site formation clearance, excavation earth moving service' or 'survey and exploration mineral survey and oil and gas services'. A combined dema....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed by the lower authorities to confirm the tax liability against the appellant. No segregation as to the quantum of tax liability under each categories of taxable service has been given. We also note that the scope of service rendered by the appellant has been applied to tax under various tax entries. The combined scope of services under a single contract was treated for tax liability under differ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 01.06.2007. Reference can also be made to the decision of the Tribunal vide final order No. 50662 /2014 dated 21.02.2014 in the case of National Construction Company v. CCE, Jaipur wherein the Tribunal held that when the activity of the appellant is accepted as mining service by the department w.e.f. 01.06.2007, for the period prior to that date the same activity cannot be classified as site form....