2009 (6) TMI 234

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..... t into the ambit of service tax only with effect from 1-6-2007. The period in dispute in the present case is September 2005 to December 2006, that is, prior to 1-6-2007. CBEC Circular dated 12-11-2007 also clarifies that prior to 1-6-2007 activities such as excavation and earthmoving, transportation within mines are not subject to levy of service tax prior to 1-6-2007. - Applicants have made out a .....

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..... at the applicants herein are rendering business auxiliary service. The activities of the assessees/appellants are excavation/raising of factory grade Bauxite at the mines of Madras Aluminium Company Ltd. (MALCO) by doing drilling, deep-hole blasting, removal of overburden, breaking of larger boulders to the required size, blending of Bauxite, loading of the blended Bauxite into trucks etc. Prima f .....

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..... CO, the Commissioner (Appeals) vide Order-in-Appeal No. 39/2009, dated 27-2-2009 has dropped the demand of service tax raised on the ground that VSS Engineering Construction were rendering business auxiliary service accepting the assessee's contentions that they were carrying out mining activity which is not liable to service tax prior to 1-6-2007. 2. We, therefore, grant the prayer by waivi .....

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