2007 (8) TMI 435

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..... Respondent. [Order per : T.K. Jayaraman, Member (T)]. - In terms of Order-in-Original No. 05/2006 (Service Tax), dated 5-12-2006 passed by the Commissioner of Customs & Central Excise, Tirupathi, the appellants are required to deposit the following amounts :- 1. Service Tax of Rs. 1,54,59,964/- 2. Education Cess of Rs. 3,09,199/- 3. Interest of the above amount 4. Penalty at the rate of Rs. .....

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..... ration is 162.5 Hec at Mangampet with an estimated reserves of 74 Million Tonnes of Barytes Ore, of which about 10 Million Tonnes has already been excavated. The above facts, clearly shown that M/s. RKR (the appellant) is not attending to any work relating to Site Formation, which may make the 162.5 hec. of land suitable for the purpose of mining. 4. Moreover, only in 2007 "mining services" .....

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..... n services" was defined under Clause (97a) of Section 65 of Finance Act, 1994 as : (i)      Drilling, boring and core extraction service for construction, geophyscal,  geological or similar purposes; or (ii)     Soil Stabilization; or (iii)    Horizontal drilling for the passage of cables or drain pipes; or (iv)    .....

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..... ance excavation and earthmoving" is an inclusive definition and the activities specially mentioned are indicative and not exhaustive. 8. We have gone through the records of the case carefully. The appellant's contention is that the services rendered by them would come within the category of "mining services" which came into the taxing net only in the year 2007. The revenue strongly contents .....

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..... llants to pre-deposit a sum of Rs. 30,00,000/- (Rupees Thirty Lakhs only) within a period of 4 months. On deposit of the above-mentioned amount the balance of service tax, interest and penalties will be waived. Further recovery is stayed till the disposal of the appeal. As the amount involved is very high the case is listed for hearing on 24-12-2007. (Pronounced in open Court on 20th Aug., 2007)< .....

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