2026 (3) TMI 431

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... case in brief are that the appellant is engaged in the activity of Work Contract Service providing construction/sinking of shaft etc. at the mines during the period April, 2011 to March, 2015 and paying service tax under the composition scheme. The activity of construction and sinking of shaft consist mainly, civil construction, Fabrication, Erection, Commissioning and Installation of capital equipment, engineering, with incidental, drawing, designing, Excavation etc. 2.1 The Revenue is of the view that the proper classification of the said services falls under "Site Formation and Clearance, Excavation, Earthmoving and Demolition Services". 2.2 Therefore, the proceedings were initiated against the appellant to demand service tax unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re, he contested that the demand against the appellant is not sustainable by invoking extended period limitation. 4. On the other hand, the ld.A.R. for the Revenue, has supported the impugned order. 5. Heard both the parties and considered the submissions. 6. We find that in this case, the appellant has provided the Works Order in detail, which are as under :   Sl. No. Work Order No. & Date  Client  Scope of work   Material supplied by the Appellant Material supplied by the Client   Taxable value as per SCN   Service Tax Paid under work contract service    (1) (2)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r allied work at Bhalaghat Mines. Cement, Sand, Bricks, Grits, Conveyor, Swing  Chute,  Hudraulic Electricals, Control, Panel, Steel for RCC, Winder with accessories, Sheave Wheels, Electric Winches, complete loading system with all equipments & accessories, Paints, cable, etc. Telephone Cable 9,72,03,619.00 24,02,873.00 4. ED(TECH)/200405/30 dtd. 10-05-2005 (Page 17)   M/s Manganese Ore India Ltd.   Vertical Shaft Sinking, Lining, Equipping and Furnishing at Gumgaon Mine.   Steel for RCC, Cement, Sand, Stone, M.S.Rod, Paints Steel for buntons, guide rails, cage keps and headgear 2,36,67,604.00 10,51,520.00....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tern Coalfield Ltd. Drivage of 03 no. of incline shaft including open excavation, walling & roofing at Khalraha Project of Sohagpur. Cement, Sand, Stone, M.S.Steel etc. Explosives and Short firing Cables  against cost recovery 4,24,88,558.00 19,71,103.00 9. MCL/GM(TA)NT R/WO/2010/87 2 Dated 23-122010. (Page 324) M/s Mahanadi Coal Fields Ltd. Construction of Incline Mouth & Incline Drivage of Natraj Incline No.1 & 2, Talcher Area, MCL.  Cement,  Sand, Stone, M.S. Steel etc. Explosives, Detonator and Power  against cost recovery 46,07,064.00 20,25,773.00 10 . MCL/....