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TMI Blog2016 (11) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... overt such finding of the first appellate authority as well as the adjudicating authority. Reliance placed on the decision of case Avtar & Company [2014 (2) TMI 1130 - CESTAT MUMBAI] where it was held that activity undertaken of the similar nature would fall under Site formation service. Extended period of limitation - Held that: - the appellant had himself taken the registration under the category of Site formation service but did not indicate the turnover which is attributable to the site formation services. This itself calls for invocation of extended period. Appeal rejected - decided against appellant. - Appeal No. ST/705/10 - A/93193/16/STB - Dated:- 19-10-2016 - Shri M.V. Ravindran, Member (Judicial) And Shri Raju, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority confirmed the demands raised with interest and also imposed penalties. On an appeal preferred against such Order-in-Original, the first appellate authority also, after extending an opportunity of hearing to appellant upheld the finding of the adjudicating authority and rejected the appeal. 5. The main ground that has been raised by appellant in grounds of appeal is that the order is non-speaking one in view of the fact that the services under the category of mining services were introduced from 01.06.2008; has not considered the entire issue in its proper perspective as Manganese Ore India Ltd. has outsourced the work for drilling and waste removal to appellant; the extended period invoked is also not sustainable as they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We also find that in the case of Avtar Company (supra) this bench has held that activity undertaken of the similar nature would fall under Site formation service. We reproduce the relevant paragraphs:- 5. We have carefully considered the submissions made by both the sides. We have perused the work order dated 6-8-2004 wherein a lumpsum amount is given to the appellant for the work carried out, which includes hiring of material handling equipment for removal of all type of material in all kinds of strata with its drilling, excavation, loading, transport and dumping, spreading and dozing at specified places, of the material removed. Section 65(97a) defines Site formation and clearance, excavation and earthmoving and demolition servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt activity, nor any attempt has been made by the appellant as to the amount received in respect of transportation activity or that transportation was predominant activity and the other activities undertaken by the appellant were ancillary to transportation. In the absence of any evidence in this regard, we are unable to accept the contention of the appellant that they are not liable to discharge service tax liability on the aforesaid activity. Accordingly, we uphold the service tax demand of Rs. 1,64,23,993/- confirmed in the impugned order. Once the liability to service tax is confirmed, liability to pay interest is automatic and consequential and-accordingly confirmation of interest on the above demand is also sustainable in view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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