TaxTMI 
TaxTMI 
2017 (12) TMI 1380
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....06 to June, 2009 with reference to service tax liability of the appellant for such activities carried out for M/s. HCCL. After scrutiny of the documents and calling for certain details from the appellants, Revenue initiated proceedings against them to demand and recover service tax payable on such activities. The case was adjudicated resulting in the impugned order. The Original Authority held that the appellants are liable to pay service tax of Rs. 1,53,26.147/- under two categories of services. For the period prior to 1.6.2007, the activities undertaken by the appellant for their clients was considered for tax liability under "site formation services". For the period post 1.6.2007, the same activity was taxed under "mining services". Pena....
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.... boulders for road construction by the client. The quarry operation undertaken by the appellant is towards this end only. As such, it is the claim of the appellant that these services cannot be taxed either under site formation or under mining. He referred to the various decided cases to support his contention. 4. The demand also contested on limitation. He submitted that the department has been provided with all information including copies of the contract on 21.08.2008 itself and the present notice has been issued on 20.4.2011. He submitted that there could be no suppression or willful mis-statement from the date they made all particulars available to the Department i.e. on 21.08.2008. He relied on the decision of the Hon'ble Supreme Cou....
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....the submissions made by the appellant regarding the scope of work. We note that for period prior to 1.6.2007, the Original Authority confirmed the tax liability under site formation service. This finding is not tenable in view of the various decisions of this Tribunal. A reference can be made to:- (1) Aravali Construction Company Pvt. Ltd. - 2016-TIOL-2488-CESTAT-DELHI (2) Sadbav Engineering Ltd. - 2016 (43) STR 288 (Tribunal- Ahmd.) (3) Associated Soapstone Distributing Co. Pvt. Ltd.-2014(34) STR 865. (4) Commissioner Vs. Vijay Leasing Company - 2011 (22) STR 553 (T-Bang.) (5) M.Ramakrishna Reddy V. Commissioner - 2009 (13) STR 661 (T-Bang.) (6) Aravali Construction Company ltd. - 2017-TIOL-896-CESAT-DEL. (7) Teknomin Construction L....