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TMI Blog2017 (3) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... y under Section 65(105)(zzzy) of the Finance Act, 1994. The clarification dated 28.02.2007 issued by CBEC states that mining service covers cite formation and clearance, excavation and earth moving and various outsourced activities provided for mining - appeal allowed - decided in favor of appellant. - Service tax Appeal No. 1220 of 2011 - Final Order No. 50698/2017 - Dated:- 9-2-2017 - Mr. Justice (Dr.) Satish Chandra, President and Mr. B. Ravichandran, Member (Technical) Sh. R.S. Sharma, Advocate for the appellant Sh. Ranjan Khanna, AR for the Respondent ORDER The appeal is against order dated 18.05.2011 of Commissioner (Appeals), Jaipur-II. The appellants are engaged in providing various taxable services and were r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er various above categories. The appellant undertook, mining service which is liable to tax only w.e.f. 01.06.2007. There is no service tax liability on the appellant prior to that date. 3. He relied on certain decided cases in support of his argument. 4. Ld. AR reiterated the findings of the lower authorities. 5. We have heard both the sides and perused appeal records. 6. We note the proceedings against the appellant were in respect of services rendered, the scope of which has already mentioned. A plain reading of the services will indicate that these are relating to mining as defined under Section 65(105)(zzzy). Further, we also note that different categories of services were mentioned by the lower authorities to confirm the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to that date the same activity cannot be classified as site formation and clearance, excavation and earth moving or cargo handling service. We are informed by the ld. Counsel for the appellant that after the introduction of tax entry for mining service the appellant were registered with the department and were discharging service tax applicable. 7. Having examined the scope of work undertaken by the appellant as mentioned in the show cause notice, we find that the same is covered under the tax entry under Section 65(105)(zzzy) of the Finance Act, 1994. The clarification dated 28.02.2007 issued by CBEC states that mining service covers cite formation and clearance, excavation and earth moving and various outsourced activities provided f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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