9911796707
TMI Blog2013 (12) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... p; refilling of worked out area by overburden and loosening of earth pockets in the worked out area and its proper levelling after excavation of gypsum; (c) construction of ramps and/or access roads to working faces using excavator to facilitate movement of trucks/tippers and its maintenance including water sprinkling; (d) recovery of left out boulders of gypsum (ROM from the left out area and loading into trucks); (e) providing and maintenance of mine approach/access road including cleaning of soil and sand on the road. 1.1 The department was of the view that during the period prior to 16-6-2005 these activities were taxable as cargo handling service and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des in respect of stay applications. 2.1 Shri O.P. Agarwal, C.A., the learned Counsel for the appellant pleaded that, the activities of the appellants were mining services which became taxable w.e.f. 1-6-2007, that w.e.f. 1-6-2007, the appellant are being charged service tax by treating their activity as mining service, that it is settled law that when a new taxing entry is introduced from a particular date, during the period prior to that date, that item would not be taxable, that Tribunal in the case of Thriveni Earthmovers Pvt. Ltd. v. CCE, Salem reported in 2009 (92) RLT 676 (CESTAT-Che.) = 2009 (15) S.T.R. 393 (Tri.-Chennai) has held that loading, unloading, transportation of limestone and rejects within mining area is mining ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcavation and earth-moving and demolition service" w.e.f. 16-6-2005. He also cited the Tribunal's stay order in the case of Associated Soap Stone Distributing Co. P. Ltd. v. CCE, Jaipur reported in 2009 (14) S.T.R. 112 (Tri.-Del.), wherein it was held that though the appellant's agreement with M/s. Rajasthan State Mines & Minerals Ltd. was for mining of rock phosphate, which also involved removal of overburden, waste rock and secondary ore, their activity of removal of overburden, waste rock or secondary ore was taxable as "site formation and clearance, excavation and earth-moving and demolition of service during period from 16-6-2005, even though w.e.f. 1-6-2007 they started paying service by treating their activity as mining. He, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
