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TMI Blog2017 (5) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... r in which the other activities, i.e. ‘business auxiliary service’ and ‘supply of tangible goods service’ are not covered by 'transportation of goods service' has not been established by Revenue - We are, therefore, unable to find any justification for interfering with the demand that was dropped in the impugned order - appeal allowed - decided in favor of assessee. - ST/598 & 613/2011 - A/86563-86564/17/STB - Dated:- 30-11-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri G Natarajan, Advocate for assessee Shri S R Nair, E.O (AR) for Revenue ORDER Per: C J Mathew Revenue and assessee, M/s Agrawal Constructions, are in appeal against the order-in-original no.06/ST/2011-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le goods service' taxable only with effect from 16 th May 2008 in six of the work orders and to be 'transportation of goods' in two of the work orders, the dropping of demand of ₹ 3,59,446 for having provided 'supply of tangible goods service' in two work orders which the adjudicating authority held to be 'transportation of goods service' and 'excavation work' and the dropping of demand of ₹ 4,064 as provider of 'mining service' which the adjudicating authority held to be 'transportation of goods service.' 4. Learned Counsel for assessee contends that the demand of ₹ 23,84,341 for having provided 'mining service' is not sustainable in view of similar demands h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority has rendered a finding after a detailed examination of the nature of the work, the work order issued by M/s BK Coalfields (P) Ltd to arrive at the conclusion that drilling, blasting and removal of overburden would render the consideration to be taxable in the said category. An acceptable counter is not found in the submissions made on behalf of the assessee. We, therefore, find no reason to interfere with this portion of the demand. We also do not find any merit in the claim of Counsel that the demand of ₹ 47,988 is hit by the bar of limitation merely because show cause notice of 1 st July 2010 demands tax relating to 2008-09. 7. Learned Authorised Representative urged us to sustain the demand of ₹ 2,67,751 whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant period and merely because the classification changes with the introduction of a taxable service under which an existing service gets more specifically covered in no way means that the said service was not necessarily taxable during the period prior thereto. The contents of above reproduced para 31 of the Delhi High Court judgment in the case of G.D. Builders (supra) has categorically held that: as per the provisions of Section 65(105 zzq) and (zzzh), service tax is payable and chargeable on the service element of the contract for construction of industrial and commercial complexes and contract for construction of complexes and in case of composite contract, the service element should be bifurcated and ascertained and then t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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