TaxTMI 
TaxTMI 
2022 (4) TMI 517
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....or winning of minerals, the assessee had in-turn entered into an agreement with M/s. Vijay Leasing Company (VLC, for short) and the VLC, after carrying out the work of winning of minerals, have billed the assessee. In its bills, VLC had also charged services tax and collected the same from the assessee before this forum. 2. A show-cause notice dt. 17/03/2008 was issued to the assessee proposing to classify the services undertook by it viz. excavation, extraction, loading, grading, sorting, crushing and screening of iron ore etc. under the taxable service of 'Business Auxiliary Service' under Section 65A of the Finance Act, 1994, also proposing the service of transportation of iron ore by road in a goods carriage under the Goods Transport A....
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....t of service tax to the extent of Rs. 45,26,438/-. Both the appeals are therefore arising out of the common impugned Order-in-original and hence, they are taken for common disposal, for convenience. 5. Heard Shri G. Venkatesh, learned advocate for the assessee and Shri Rama Holla, Superintendent(AR) for the Revenue. We have considered the rival contentions. 6.1. At the threshold, we find that the classification of activities of the assessee under BAS is no more res integra as the same is considered by this very Bench of CESTAT in the case of M. Ramakrishna Reddy Vs. CCE&C, Tirupathi [2009 (18) STT 465 (Bang.-CESTAT)]. In the above case, after recording, the factual position vis-à-vis the activities undertook by the appellant therei....
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....er, in so far as this criterion is applicable; (c) when a service cannot be classified in the manner specified in clause (a) or clause (b), it shall be classified under the sub-clause which occurs first among the sub-clauses which equally merit consideration". 10.2 If the above provision is applied, the services rendered would amount to only mining services. As the contract is a comprehensive one for mining, it cannot be vivisected for levying service tax on that portion of the activity relating to "Site Formation" in the light of the decision of the Tribunal in the case of Daelim Industrial Company v. CCE, Vadodara [2006 (3) S.T.R. 124 (Tri.-Del.) = 2003 (155) E.L.T. 457 (Tri.-Del.)] upheld by the Apex Court [2007 (5) S.T.R. J99 (S.C.)....