2015 (2) TMI 95

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..... o not fall within the ambit of “site formation and clearance, excavation and earthmoving and demolition” but fall more appropriately within the ambit of “mining” service, which was introduced subsequently w.e.f. 1-6-2007. “Mining” services is defined in Section 65(105)(zzzy) as a service provided in relation to mining, mineral oil or gas. Held that:- On a consideration of the services provided .....

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..... 2 whereby the appeal preferred against the adjudication order dated 30-12-2011 passed by the Additional Commissioner, Customs Central Excise, Raipur was rejected. 2. During January, 2006 to January, 2007 under a work order dated 5-11-2005 issued by M/s. Lafarge India Pvt. Ltd., Gopalnagar (a cement manufacturing company), the petitioner/appellant provided services of top soil removal and exca .....

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..... o water shed development and drilling, digging, repairing, renovating or restoring of water resources or water bodies. Since the petitioner did not obtain registration despite having provided the taxable service; failed to file periodical returns and to remit the Service Tax due, proceedings were initiated by the show cause notice dated 15-4-2011, invoking the extended period of limitation under t .....

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..... urges that the services provided by it do not fall within the ambit of site formation and clearance, excavation and earthmoving and demolition but fall more appropriately within the ambit of mining service, which was introduced subsequently w.e.f. 1-6-2007. Mining services is defined in Section 65(105)(zzzy) as a service provided in relation to mining, mineral oil or gas. On a consideration .....

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..... our weeks and reports compliance by 10-7-2014. In default, the appeal stands rejected for failure of pre-deposit. Learned Consultant is present in the Court, has noted this order and this constitutes sufficient intimation to the petitioner/appellant of its obligation under this order. Learned Consultant for the appellant states that appellant has remitted a part of the assessed liability after .....

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