2017 (10) TMI 751

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.... the Appellant Ms. S. Sridevi, Advocate - For the Respondent ORDER Per: Bench 1.a. The respondents in the aforesaid appeals were awarded with the Work Order from M/s. Larsen & Toubro Ltd., for Drilling, Blasting and Transporting of yellow Bound-quarrying works at Chikli, Narayanakere, Chickenahalli, Sanikere and Soolivara sites/quarries. 1.b. For the above activities, the department....

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....tax in terms of sec.76 of FA, Rs. 1000/- under Sec.77 for non filing of ST 3 returns and Rs. 1,81,53,642/- under sec.78 of Finance Act. Aggrieved by the said adjudication orders, the respondent herein filed appeals before Commissioner (Appeals). The Commissioner (Appeals) vide his Order in Appeal No.95/2009 dated 10.06.2009 allowed the appeals filed by the respondent and set aside the impugned ord....

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....eld that movement of limestone and rejects in the mining area undertaken by the appellants are covered by the entry 'mining of mineral, oil, gas' and the said activity cannot be taxed under 'CARGO HANDLING SERVICE' for the period prior to introduction of the levy under the category of 'MINING OF MINERAL, OIL, GAS' on 01.06.2007. Further, she relied upon the decision of N. Rajasekhar & Co reported ....