2024 (8) TMI 716

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....ant is providing service to their client M/s. Uranium Corporation of India Limited ("UCIL" hereafter) which is a Public Sector Undertaking. They were engaged in construction of quarters, offices and similar construction works for M/s. UCIL only. They have been mainly engaged in Loading and Transporting Uranium Ores from the Ore Stack Yard of M/s. UCIL owned Mines to the UCIL Mills through Dumpers and unloading it there, and then Loading & Transporting Tailing Sand from UCIL Mills to Sand Slowing plants through Dumpers and unloading it there. UCIL, being a limited company is the person liable to pay service tax as recipient of GTA service under Rule 2(1)(d)(v) of the Service Tax Rules, 1994. 2.1. The appellant is registered as a service pro....

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....#8223; has been confirmed which is not the subject matter of the Show Cause Notice. Therefore, Adjudicating Authority has gone beyond the scope of Show Cause Notice. In that circumstances, impugned order is to be set aside. 5. On the other hand, the Ld. Authorized Representative supported the impugned order. 6. Heard the parties. 7. We find that in the impugned order, Ld. Adjudicating Authority has recorded as under: "The SCN has alleged that the as per the Mines Act, 1952, the activity of transportation of minerals and other materials up to the point of despatch and gathering sand and transportation thereof to mine is part of mining operations and therefore the services provided by PKA fall under 'mining of mineral, oil or gas&#39....

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..... Further, they have pleaded that UCIL, being a limited company, is liable to pay service tax as service recipient for GTA service under Rule 2(1)(d)(v) of the Service Tax Rules, 1994. In this regard, first, I would like to go through the following information provided by UCIL (enclosed as Annexure "C"): Jadugoda Uranium Processing Plant is treating ores produced from the following mines Name of Mines Distance of Jadugoda Mill Jadugoda Mine 00 km Bhatin Mine 04 km Bagiata Mine 35 km Narwapahar Mine 11 km Turamdih Uranium Processing Plant is treating ores produced from the following mines: Name of the Mines Distance from Turamdih Mill Turamdih Mines 00 km Banduhurang Mines 03 km Mohuldih Mine 05 km Narwa....