2017 (3) TMI 1365

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....harma, Advocate for the appellant 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 pa....

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....he client that they have undertaken the work 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 ....

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....that different categories of services were mentioned 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 c....

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....e undertaken and the same cannot be taxed prior to 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 t....