2013 (12) TMI 203

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..... drilling and blasting of rocks and recovery of stones and like materials for the purpose of laying roads and building port. This, in our view, may not fall under the category of mining services - However, the other activities prima facie fall under site formation services. The appellant is claiming that some of the main contractors have paid service tax on the whole value. However, ld. Chartered A .....

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..... ng services . There are also order for recovery of interest on demands and penalties imposed. A sum of Rs. 5 lakhs stands paid and appropriated by the impugned order. 3.1 Ld. Chartered Accountant for the appellants submits that the demand under the head Mining services is not sustainable as their activities are in relation to quarrying stones from quarry for the purpose of constructing roads a .....

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..... ted as covering activities of mining services, we find that the same relate to activities of quarrying in rocks by drilling and blasting of rocks and recovery of stones and like materials for the purpose of laying roads and building port. This, in our view, may not fall under the category of mining services. 5.2 However, the other activities prima facie fall under site formation services. The ap .....

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