9911796707
TMI Blog2009 (6) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... tails of which shall be examined in the course of appeal hearing, it would be proper to grant the stay partly - ST/386/2009 - ST/234/2009(PB), - Dated:- 17-6-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) Shri B.L. Narasimhan, Advocate, for the Appellant. Shri S.K. Panda, Jt. CDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Learned counsel Shri Narasimhan submits that the scope of service in the work executed is at page 52 which reads as under:- Description of work:- A. Deployment of hydraulic excavators (minimum 0.90M range capacity), Dumpers (minimum 10 MT capacity), Wagon drills with matching compressors, Front-end loaders, Bull dozers, allied machineries to be utilized for excava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02 1.5% (Maximum) in following sizes: (i) (+) 40 mm to (-) 80 mm (ii) (+) 30 mm to (-) 50 mm C. Transportation and dumping of (-) 30 mm fractions of ROM limestone separated at pre-crusher screening stage, and (-) mm fraction of crushed limestone, from the crusher/mining face (as the case may be) to the rejects dump/disposal site/mined out pit earmarked in the plan attached. This work includes loading of these rejects at Crusher Plant site/mining face (as the case may be) and unloading dozing and levelling of the same at rejects dump yards. The rejects are to be disposed of by back filling in excavated area. The cooperative society shall have to level the rejects dump area so as to keep the level of the back filled rejects dump area up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, this appellant has already discharged its tax liability under the category of Business Auxiliary Service' for the period 2005-06 and 2006-07 and that is nearly Rs. 1.4 crores. His submission is therefore, that this appellant cannot be taxed arbitrarily by change of category. Therefore, he prays that entire service tax demand of Rs. 1,89,44,579/- for the period 2002-07 is not recoverable and pre-deposit thereof along with other demands may be waived. 14. Learned DR submits that this appellant has taken registration on 31-10-2006 under the category of business auxiliary service. Tribunal's judgment in the case of Gajanand Agarwal Others v. CCE, BBSR reported in 2009 (13) S.T.R 138 (T) = 2008-TIOL-2076-CESTAT-Kol and Modi C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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