2017 (6) TMI 1142

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.... for the Respondent ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 27.12.2012 passed by the Commissioner of Central Excise (Appeals) Jaipur-II. 2. Brief facts of the case are that during the relevant period, the appellant undertook mining activities of raising of lime stone and overburdened removal in mines for M/s J. K. White Cement Works. The activit....

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....s, the services provided during the disputed period between July 2005 to March 2007 will not liable to service tax inasmuch as the mining service was brought into the taxing net only w.e.f. 01.06.2007. To support such stand, the Ld. Advocate has relied on the decision of this Tribunal in the case of Kanak Khaniz Udyog (Final Order No.50698/2017). 4. On the other hand, the Ld. DR appearing for t....

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....ies 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 contract was treated fo....

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....ame 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 the same activity cannot ....