2026 (7) TMI 649

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....VI, MEMBER (TECHNICAL) Mr. Chidananda Urs B.G., Advocate for the Appellant Shri P.S. Srinivas, Asst. Commissioner (AR) for the Respondent ORDER PER: R. BHAGYA DEVI The appellant M/s. Doddabasaveshwara Enterprises Sandur is into providing services of drilling holes in the mines of M/s. Bharat Mines and Minerals, Bellary. During the disputed from 16.6.2005 to 31.05 .007, the drilling ....

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....s held in following decisions: • M/s. Dharambir Singh & Co v. Commissioner., 2017(9) TMI 455- CESTAT ALLAHABAD • M/s. Techno-Grid Contracts v. Commissioner (Appeals)., 2025(8) TMI 334-CESTAT NEW DELHI • M/s. Ashok Kumar Pathak v. The Principal Commissioner., 2023(12) TMI 77-CESTAT KOLKATA 2.1 He also submits that the issue is no longer res integra as it is....

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....ls) in the impugned order referring to the Board's Circular No.232/2/2006-CX.4 dated 12.11.2007 observed the services rendered by the appellant are rightly classifiable under 'Site Formation Services' prior to 01.06.2007 and from 01.06.2007, they are classifiable under 'Mining Services'. He also submits that the appellant was not consistent in factual representation because earlier they claimed it....