TaxTMI 
TaxTMI 
2025 (8) TMI 1832
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.... facts of the case is that on the basis of scrutiny of the records of the appellant, it is alleged by issuing show-cause notice dated 11.10.2011 that the appellant was engaged in providing services like supply of Tippers and Bulldozers and machinery for extraction, excavation and earth moving services to one M/s. English Indian Clays Ltd. and M/s. DBH International Pvt. Ltd. and accordingly the activities / services provided by the appellant fall under the taxable category of 'Site Formation and Clearance, Excavation and Earthmoving and Demolition Service' for the period from 01.04.2006 to 31.05.2007 and from 01.06.2007 to 31.03.2010 under the taxable category of Mining of Mineral Oil or Gas Services; proposed recovery of Rs.19,53,692/- und....
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....ied out the mining activities/services for themselves and they had hired certain machines, carriers with operators. Thus, the agreement is basically entered for providing excavator, bulldozer and tractor dozer with operators for an agreed hourly rate for transportation of overburden within/between the mines on a trip/tonnage rate and transportation of clay from mines to plants on a tonnage rate. It is the contention of the appellant that the activities like site formation, clearance, etc., relating to mining services, cannot be subjected to service tax prior to 01.06.2007 as clarified by the Board in its Circular F.No.232/2/2006-CX.4 dated 12.11.2007, therefore, the demand of Rs.19,53,692/- for the period from 01.04.2006 to 31.05.2007 under....
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....has failed to discuss the circular and also the case laws cited by the appellant viz., Indian National Ship Owner's Association vs. UOI: 2009 (14) STR 243 (Bom.), which was later upheld by the Hon'ble Supreme Court at 2011 (21) STR 3 (SC). 6. Learned Authorised Representative (AR) for the Revenue reiterated the findings of the learned Commissioner. 7. Heard both sides and perused the records. The undisputed facts of the case are that appellant by an agreement dated 16.09.2004 which was later renewed more or less on similar terms, rendered services which are agreed with M/s. English Indian Clays Ltd., a mining company. The scope of the agreement is reproduced below: "The Contractors will provide the machines and Tippers as req....
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....r capacity Dozer D-65 for overburden removal and other related work in Plant & Mines h. Rs 18 per MT for transportation of China Clay Matrix by Tippers from Karamood to Thonnakkal i. Rs 100/- per trip of full tipper load of overburden to be transported from Karamood to Pallipuram by Tipper having capacity of 8.5 Cum 3. The hire charges of Machines and Transportation charges for overburden and china clay matrix as mentioned in clause 2 is inclusive of all the expenses for operating the machine and tippers, te wages for crew, fuel cost and all other expenses. 4. The company will pay actual one way transportation charges of the machines from the premises of the contractor to the Company's, Mines at vario....