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TMI Blog2013 (12) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... t encompassed by the definition of ‘site formation service’ but the same can prima facie be considered as an activity integrally connected with ‘mining services’. It is not in dispute that the appellant did not pay service tax under the head ‘mining services’ for the period from 1.6.2007 to 13.3.2009 - appellant was eligible for SSI benefit for the said period and hence their tax liability, if any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 16.6.2005 to 31.5.2007 and mining services for the period from 1.6.2007 to 13.3.2009. The learned counsel for the appellant submits that the appellant was only supplying drilling machines to M/s. Bharat Mines and Minerals, Bellary and therefore he was not liable to pay service tax in any of the two categories. On the other hand, it is the submission of the learned Deputy Commissioner (AR) th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing services to M/s. Bharat Mines and Minerals in connection with mining operations. He also stated that the remuneration for the services was received on the basis of the number of metres drilled. This statement was not retracted at any stage, nor was it controverted by the proprietor of the business. The question now arising for consideration is whether the drilling services could be classifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view, the appellant should have paid such tax with interest for the period from 1.6.2007 to 13.3.2009. 3. The learned counsel has also submitted that the appellant got no business in Bellary mining area after the Supreme Court s orders. The counsel has also pleaded time-bar against a part of the demand. 4. Prima facie, these claims are yet to be substantiated. In the result, there will be a di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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