TaxTMI 
TaxTMI 
2017 (5) TMI 1255
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.... contended that the services would cover under the Cargo Handling Services. By Adjudication Order dated 31.05.2005, the Adjudicating Authority confirmed the demand of service tax along with interest and imposed penalty for the period from August, 2002 to May, 2004 under the category of 'Cargo Handling Service'. By Order-in-Appeal dated 31.01.2006 the Commissioner (Appeals) upheld the Adjudication Order and rejected the appeal filed by the assessee. Hence, the assessee filed Appeal No.ST/15/2007. Subsequently, by adjudication order dated 30.01.2008, the Adjudicating Authority confirmed the demand of service tax for the period from June, 2004 to July, 2004 under the category of 'Cargo Handling Service'. By Order-in-Appeal dat....
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....unloading into the M.G.wagons and leveling and also removal of quarry spoil and rejects from the quarry with all leads and lifts complete as per the tender Call Notice No.-D1Q/GM(M)/ dtd 02.01.2001, which subsequently negotiated the rate for the above work excluding blasting and confined the offer vide our work order No.-DLQ/MM/816 dtd 04.04.2001." The scope of the work and liability of the said agreement is reproduced below: "12. Scope of work & liability a) The Benches should be developed as per the statutory requirement for working by mechanized means having proper width, height and slope as directed by the Management. The work of transport of quarried stone for the purpose of this contract will include the job of sizing to (-) 300m....
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....es that the tender was invited for various activites of the quarry. The work of transport of quarried stone is incidental to the job of sizing of blasted bolder by mechanical means in high grade bench, sorting of the stone as per specification approved and directed by the Mines Manager. In our considered view, the activities would clearly indicate the 'Mining Service'. 5. It is noted that Mining Service was introduced in the service tax net w.e.f. 01.06.2007. Central Board of Excise & Customs (CBEC) by Circular No.232/2/2006-CX.4 dated 12.11.2007 clarified as under: "4. Coal cutting or mineral exrtraction and lifting them up to the pithead: These activities are essential integral processes and are part of mining operations. As ....
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....them is under a composite contract which collectively constitute providing of Mining Services w.e.f. 18-6-2007 and from that date appellant has already started paying Service Tax. It is also their case that for the period prior to 18-6-2007 no Service Tax was required to be paid as appellant did not provide Site Preparation Service or Cargo Handling Service to Tata Steels. Revenue on the other hand is of the view that activities of the appellant were liable to Service Tax under Site Preparation/Cargo Handling Services even if Mining Services were specifically brought into Service Tax net w.e.f. 18-6-2007. 6.1. In view of the above ratio laid down by Apex Court Service Tax as Site formation Service could be levied if there is a Service Con....