2017 (4) TMI 557

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....the impugned order the learned adjudicating authority has confirmed a Service Tax demand of Rs. 55,89,035/- along with applicable interest; imposed penalties on the appellant under the provisions of Sections 76 and 77 of the Finance Act, 1994, and also an equivalent amount of penalty under Section 78 of the Finance Act by classifying the activity undertaken by the appellant under the category of "Site formation and clearance, excavation and earthmoving and demolition" service as defined in Section 65(97a) read with Section 65(105)(zzza) of the Finance Act, 1994. Aggrieved of the same, the appellant is before us. 3. Shri L. Badrinarayan, ld. Counsel appearing for the Appellant submits that show cause notice is vague and based on assu....

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....ejudice also submits as under : (i)      That even if it is assumed that the Appellants are undertaking any Site Formation activity in that case, it is not liable for any service tax as the main activity as per the agreement is only transportation. (ii)    That in case of confirmation of demand they are eligible for treating the value of consideration received as cum-duty. (iii)   The circular dated 23-8-2007 which casts service tax liability on sub-contractors is oppressive in nature and is applicable for the period coming after its introduction. In this case the service period is prior to 23-8-2007 and hence not applicable on them. (iv)   That the activity if consider....

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....at M/s. NEPL was awarded work contract LOI No. WCL/GM CMC/LOI/Ex-Servicemen/766, dated 16-1-2006 and WCL/UM/ CGM/SO (M)/WO/06/422, dated 2-3-2006 by M/s. Western Coalfields. M/s. NEP in turn has awarded contract to the Appellant for transportation of Material (Removal of old dumped material in extention embankment against Ambey river & B.C. Soil). The agreement between M/s. NEPL and Appellant fixes the rate as per the load transported and distance in Kms. The Appellant is liable only to provide Volvo Tippers and the job of Loading & Dozing has to be carried out by M/s. NEPL only. The agreement also says that the service tax liability will be of M/s. NEPL and that the transportation work has to be done as per the instructions of M/s. NEPL. F....