TaxTMI 
TaxTMI 
2009 (7) TMI 123
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....Lakhs Seventy Two Thousand One Hundred and Forty Three only) was confirmed on the value of "Cargo Handling Service" under the proviso to sub-section (1) of section 73 read with sections 66 and 68 of the Finance Act, 1994. An amount of Rs. 2,94,063 already paid by the party was ordered for appropriation. (3) Recovery of interest from the due date of payment of service till the actual payment of service at the appropriate rate under section 75 of the Finance Act, 1994 was directed. (4) Penalty of Rs. 1,66,40,817 (Rs. One Crore Sixty Six Lakhs Forty Thousand Eight Hundred and Seventeen only) was imposed under section 78 of the Finance Act, 1994. 2. Officers of the Directorate General of Central Excise intelligence (DGCE), Regional unit, Raipur, initiated an investigation against the appellant to examine the activities carried out by it and issued summon dated 15-6-2006. The appellant was asked to produce copies of work orders/agreements made with its clients, copies and details of bills raised for claiming service charges and details of payments received from its clients. Investigation concluded with an inference that the appellant was liable to service tax under two categori....
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....g, dozing and levelling at dump site using suitable machines. Accordingly, the appellant was engaged in preparation of the site for the upcoming open cast coal mine of M/s. SECL by undertaking excavation of overburden, earthwork etc., as it was the responsibility of the party to arrange and operate the Excavators, Loaders, Tippers and other mechanical and manual equipments/appliances by deploying its manpower and also to ensure the deployment of Excavators, Loaders, Tippers and other mechanical and manual equipments/appliances for executing the said work of preparation of site. (3) The appellant was paid on the basis of the amount of earth/overburden excavated and moved and not on the basis of the machines deployed. In view of the scope and nature of work as mentioned in the agreement of M/s. SECL and also the nature of activities undertaken by appellant, it was evident that the appellant was engaged in providing the services of earthwork, excavation, dumping, dozing, side levelling, disposal etc., to its client viz, M/s. SECL. The work was thus site formation. (4) The activities undertaken by appellant in relation to construction of Ash Dyke was not a "dam" in view of scope ....
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.... laying in position of pipes and bricks for drain wall. (Amount: Rs. 85,70,000). (xiv) Bitumen painting on inside and outside surfaces of the decantation wells. (Amount: Rs. 19,200). (xv) Road work. (Amount: Rs. 80,99,000) (xvi) Special earth cover - Supplying and placing in position of about 200 mm thick earth cover over the compacted dyke on upstream side slope and at the bottom of the ash pond with selected clay material. (As per rate). (xvii) LDPE films - Removal of undesirable material from under-bed and from soil for covering LDPE films, removal of slush, lapping of film and anchoring of LDPE film by excavating 300 mm wide and 300 mm deep trench as per drawings. (As per rate). (5) "Ash dyke" was constructed by appellant to store ash slurry and not water by the employer. The ash slurry was to be brought to the dyked area through pipeline. The Ash Dyke is artificially lined from all the four sides and also from the bottom to store ash slurry received from thermal power plant. The dyked area was to be used to dump the fly ash and bottom ash generated in the thermal power station. Accordingly, Ash Dyke was not a 'dam' and was not exempt from service tax liabil....
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.... 2004 (174) ELT 322/[2007] 7 STT 91 (New Delhi-CESTAT) (2) Daelim Industrial Co. Ltd. v. CCE 2003 (15) ELT 457/[2007] 7 STT 184 (New Delhi-CESTAT) (3) Contemporary Packaging Technologies (P.) Ltd. v. CCE 2003 (155) ELT 461 (Delhi-Trib.) 7. So far as the issue relating to Cargo Handling Service is concerned, he submitted that if entire work order is read, that does not satisfy elements of the alleged category of service. 8. Learned Jt. CDR Shri S.K. Panda, appearing on behalf of revenue pleaded as under: (1) That the appellant has never constructed a 'dam' but it has constructed a structure what has been observed by the ld. Adjudicating Authority in paragraph 8.4 of the Order-in-Original to be an 'Ash Dyke', quite different from 'dam' and not even serving purpose of "dam". The Notification No. 17/05-ST, dated 7-6-2005 speaks of a Dam for grant of exemption of tax in respect of site formation service. Dam is normally understood to be a civil structure for use in irrigation. Therefore, the Circular No. BI/6/2005-TRU, dated 27-7-2009 clarified the issue in terms of para 6.3 as under:- "6.3 However, site formation and clearance, excavation and e....