TaxTMI 
TaxTMI 
2017 (5) TMI 827
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....ferent taxable services. He also imposed equal amount of penalty under Section 78 and further penalty of Rs. 10,000/- under Section 77 and penalty under Section 76 of Finance Act, 1994. 2. The brief facts of the case are that the officers of DGCEI, Raipur conducted certain verifications with the appellant in January 2012 regarding non-payment of service tax on various activities carried out by the appellant. On completion of the enquiry proceedings were initiated to demand service tax which resulted in the impugned order. 3. The learned Counsel submitted that they are only contesting the service tax demand with reference to certain specific contracts in which they believe there is no taxable service involved. The following is the summary ....
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..... On the first point regarding service tax liability of the appellant with reference to certain contracts executed with 5 other companies, under the category of Site Formation and Clearance, Excavation and Earthmoving and Demolition Service, we have perused the supply orders placed by these companies. It appears that these companies have placed orders for supply of explosives and accessories and there is no service element in the work order. As such, we find force in the submission made by the appellant. Amount received by them in respect of supply of explosives, without involving rendering of service in respect of various contracts, cannot be subjected to service tax levy, without individually examining and appreciating the scope of supply....
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....e away from construction of road and it is only to produce raw material for road laying. The activity itself is not in the course of construction of road. However, the appellants claimed that in case of M/s R.K. Transport, they have undertaken the road cutting work themselves. This requires verification by the Original Authority, as the appellants produced only a certificate from M/s R.K. Transport. In other words, if the appellants are directly involved in Site Formation and Clearance, Excavation and Earthmoving and Demolition Service and such other similar activities in the course of construction of roads, they are eligible for exemption under Notification No.17/2005-ST. If they are only engaged in stone quarrying and other excavation act....
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....n by the Original Authority. However, the claim of the appellant that the activity involved is construction of road, is not acceptable in view of the reasons recorded earlier in this order. We also find no infirmity in the findings by the Original Authority in borrowing the definition of "mine" and "mining" from Mines Act, 1952 and Mines and Minerals (Development and Regulation) Act, 1952/1957. 9. The appellants also contested the calculation of taxable consideration for services rendered to M/s BSBK, Bhillai. It is submitted that for the work done prior to 01/04/2007 they have received the amount later and, as such, the same is not liable to tax. This requires verification by the Original Authority. 10. Regarding supply of tangible goods....