TaxTMI 
TaxTMI 
2017 (5) TMI 823
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.... service tax liability for the period 17.04.2010 to 31.01.2007 and 01.02.2007 to 31.03.07 under the category of "Site Formation and Clearance, Excavation and Earthmoving and Demolition Services" (hereinafter referred to as "services") under Section 65(97a) of Finance Act, 1994. The said services has been defined as taxable services under Section 65(105)(zzza) of the said Act. The relevant facts are the office premise of the appellant was visited and documents were retrieved; on further investigation, it was noticed that the appellant though registered under Service Tax for the said services and were engaged in providing services but have not discharged the service tax as applicable on the gross amount collected by them from their client. A ....
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....lery. Cross cut is horizontal development i.e. preparation of road between ore drive and haulage road. Winze is vertical development between two levels of road haulage and ore drive. The activities mentioned above were carried out pursuant to the work contract awarded to them for carrying out the work "Underground Development at Chikla Mine" for their client MOIL. The entire work which has been undertaken by appellant is covered under work order. The arguments of the appellant's Counsel that the activity undertaken by them are not fall under the category of "services" but fall under the category of 'Mining Activity' is not acceptable for more than one reason. 4.1 Firstly, the definition of "site formation and clearance, excavation and eart....
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....table. 4.2 Secondly, we find that the claim of the appellant that their activity to fall under the "mining services" is also not correct as the Board Circular dated 27.07.2005 specifically states that such services as rendered by appellant would fall under the category of "site formation and clearance, excavation, earth moving and demolition services. The said Circular indicates that the activity undertaken by appellant has to fall under the said services and appellant has no answer to the Circular which was issued by the Board. The entire argument of the learned Counsel is based upon the definition of "Mining Operation" under the Mines Act, 1952 to submit that the activity undertaken by appellant is integral part of "mining activity" as i....