2019 (2) TMI 477

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....ity under the category of "Site Formation and Clearance Services" rendered during the period July 2005 to March 2007 in one show cause notice and for the period November 2006 to November 2007 in another show cause notice. Adjudicating authority after following due process of law, confirmed the demands raised in respect of the show cause notices issued for the period July 2005 to March 2007 but dropped the proceedings initiated by show cause notice for the period November 2006 to 10.11.2007 on the ground that there was overlapping of the period. Adjudicating authority upheld the service tax liability and imposed penalties and appropriated the amount of service tax paid by the assessee appellant. The matter was carried in appeal before the Tr....

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....es and during the period in question the said activity needs to be classified under the same head. He refers to the relevant para of the circular dated 28.02.2007 stating that all other ancillary activities which were undertaken by various assessees were covered under Mining Services after the Mining Service was introduced w.e.f. 01.06.2007. It is his submission that the appellant herein had not taken any registration certificate and did not produce any documents despite giving him various letters and also summons. Hence, the prayer of leniency on imposition of penalty is to be rejected. 5. On careful consideration of the submissions made, we find that the issue is regarding classification of services rendered by the appellant during the p....