TaxTMI 
TaxTMI 
2023 (12) TMI 1144
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....& Clearance, Excavation & Earth Moving & Demolition Services (16.06.2005 to 31.05.2007) Rs.11,64,74,435/- Dropped. 2. Mining Service (c) 2008-09 (difference between Balance Sheet & Service Tax Return figures) Rs.2,09,43,980/- Dropped Para 18, p37-38 2. They are also aggrieved by the fact that in respect of Service Tax of Rs.26,01,36,069/-, the adjudicating authority has dropped the proposed penalty under section 78 on the ground that this amount was paid along with interest before issuance of the show cause notice. 3. The learned DR reiterates the Grounds of Appeal and prays that the present Appeal may be allowed. 4. The learned Counsel appearing for the Respondent, takes us through the detailed findings given by the Ad....
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....d consider services related to mining in it; rather it included all such activities those are needed prior undertaking mining. In fact the Circular remains in corformity with the statute. 14.8.6 In the final decision related to the above case of M.Ramakrishna Reddy Versus Commr. of C. Ex & Cus., Tirupathi 2009 (13) S.T.R. 661 (Tri.-Bang.), hon'ble Tribunal observed the following :- 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, Vadodar....
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....n against Site formation etc. arrived at by ICWAI does not affect this inference because determination of value of a part of a service in no way affects the character of the service as given under agreements. The agreements do not mention any separate consideration for overburden removal or site formation. The payments are received by the assessee only on basis of removal of coal only. (B) In respect of dropping of demand of Rs.2,09,43,980/-, he has given the following findings:- 18.1 In the said context, the noticee has placed on record a certificate issued by C.Ghatak & Co. Chartered Accountants, wherein they have inter alia certified that the noticee is not permissible to invoice the joint venture companies i.e. the power utility comp....