2017 (12) TMI 964

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....y Jain, DR for the respondent ORDER Per: V. Padmanabhan 1. The appeal is against the Order-in-Appeal No.181/2011 dated 12/09/2011 and the disputed period is from 16/05/2005 to 31/03/2007. The appellant has rendered services of Site Formation, Excavation, Earth Moving and removal of Over Burden to M/s Western Coal Fields Ltd. They have also paid the Service Tax on various dates much after ....

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.... decided on the basis of merit as well as written submission. We also heard Shri Sanjay Jain, Ld. DR who justified the impugned order. 3. The main ground on which the order has been challenged is that the activity carried out for M/s Western Coal field Ltd. is in connection with mining of coal. Service Tax on mining services was imposed only w.e.f. 01/06/2007. Accordingly, it has been submitted....

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....ing of these make it clear that the Appellant was engaged in removal of material of strata in the mine area using Tippers/Dozers/drills etc and the Work Order is not for mining. The obligation of the Appellant, by the work orders entered between them and W.C.L., is not restricted to hiring of heavy machinery but the work required to be done by the appellant is drilling, loading, dumping, spreading....

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....ar from the record whether the interest under Section 75 payable for delayed payment of Service Tax has been paid in full. We note that there were many contractors who were undertaking similar kind of work for various coal fields and there were doubts on Service Tax liability on the activity carried out by them. We also note that the applicability of Service Tax on activities undertaken at mines p....