9911796707
TMI Blog2017 (5) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... orting of the stone as per specification approved and directed by the Mines Manager. The activities would clearly indicate the Mining Service - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... agarh, Dist.-Baragarh, hereinafter called as CONTRACTOR ) the First Party. AND M/s. IDCOL CEMENT LIMITED, Dungri Limestone Quarry, P.O.-D.L.Q. Colony Campus, Dist.-Baragarh represented by the General Manager (Mines) (hereinafter called the 'COMPANY', which expression shall, where the context so admits be deemed to include its successors in office and assignees)........ Second Party. Whereas the company invited tenders for hiring of equipments for handling of materials i.e. limestone by mechanized method which includes drilling, blasting, sizing to (-) 300mm sorting for quality, loading into trucks/dumpers, transporting the same to the loading ramp/stacking yard and unloading into the M.G.wagons and leveling and also removal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade and blendable grade materials will be determined by the Management from time to time. e) Loading and Transporting of material from all the benches should be done by mechanical means. f) The contractor shall make adequate and uninterrupted arrangement for transporting, loading and unloading during the scheduled working hours of the mine excluding blasting hours and shall be responsible to transport the targeted quantity." 4. On a close reading of the agreement we find that the scope of the work of the assessee is mainly, sizing and sorting in the medium grade benches by controlling, drilling and blasting of the mines. The opening paragraph of the Agreement clearly indicates that the tender was invited for various activites of the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lateriate, Laterised Hard Ore, etc., to dump yard as per the mine excavation plan prepared by Tata Steel. (vii) Handling of waste materials and mixed ore/hard ore." It has been held as under: "4. Heard both sides and perused the case records. The issue involved in this appeal is whether the activities undertaken by the appellant for service recipient Tata Steels, amounts to providing of Mining Services and whether the same could be taxed as 'Site Preparation Services and Cargo Handling Services', etc., before 18-06-2007, the date when Mining Service was specifically brought under the Service Tax net. It is the case of the appellant that the activities undertaken by them is under a composite contract which collectively constitu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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