9911796707
TMI Blog2009 (6) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Front-end loaders, Bull dozers, allied machineries to be utilized for excavation of low silica (less than 1.5% silica) steel grade limestone (i.e. SMS grade limestone) including associated clay/sand/waste/murrum etc. in the earmarked area as per plans and section enclosed, and up to the depth as may be directed by the Corporation (which would be up to a maximum of 5m.) from time to time and then Transportation of such excavated ROM Limestone (including associated clay/waste/murrum etc.) from mines face to the grizzley of the crushing plant (which will be installed by the Co-operative Society within the area earmarked in Plan provided in the agreement) and unloading of such ROM limestone at the grizzley of the Co-operative Society's crush ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s dump area so as to keep the level of the back filled rejects dump area up to the original ground level. D. Transportation and Stacking of limestone by products specified at clause 1(i) (B) as and when required, specified from their respective hoppers to the places earmarked by the Corporation as per plan attached. 1.2 Principal grievance of Shri Narasimhan is that when excavation of mineral is the principal activity and mining activity was brought to the purview of tax from 1-5-2007, the appellant should not have been taxed. Also several activities like excavation, transportation, crushing, etc. followed by others, have given rise to a composite contract. Therefore, tax shall not be levied arbitrarily. Learned Counsel relied on the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.R 138 (T) = 2008-TIOL-2076-CESTAT-Kol and Modi Construction Co. v. CCE, Delhi reported in 2008 (12) S.T.R. 34 (Tri.-Kol) brings this appellant to liability for payment of service tax under the category of Cargo Handling Service from the year 2002 to 2004 so also for the activity carried out thereafter. This appellant shall be governed by Business Auxiliary Service for the period 10-9-04 to 31-3-2007. Accordingly, entire service tax demand should be pre-deposited. 5. Heard both the sides and perused the record. 6. The scope of service that has been brought to light by the learned Counsel is at pages 52-53. This shows that there is a composite contract executed by the appellant and activities like excavation, transportation from the mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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