9911796707
TMI Blog2017 (6) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... xcavation is not supported by the documentary evidence as perused in various agreements submitted by the appellant - appeal allowed - decided in favor of appellant. - ST/55559/2013-ST[DB] - ST/A/53096/2017-CU[DB] - Dated:- 20-4-2017 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND MR. B. RAVICHANDRAN, MEMBER (TECHNICAL) Present for the Appellant: Mr. Prashant Shukla, Advocate Present for the Respondent: Mr. Sanjay Jain, D.R. ORDER Per: B. Ravichandran The appeal is against Order dated 19.11.2012 of Commissioner of Central Excise, Bhopal. The appellants are engaged in providing various taxable services to M/s. Diamond Cement in terms of contracts entered into with the client. The dispute in the present appeal relates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipments like excavator, bulldozers, water tankers and allied machineries, on hire basis to M/s. Diamond Cements, who will use them for removal of over-burden. The ld. Counsel narrated from the terms of agreement, copies of which were submitted alongwith the appeal. He contended that the nature of work is only (a) transportation and (b) hiring of equipments to the client. It cannot be called the service of site formation excavation etc. Even if the equipments are given with operating and maintenance staff, he submitted that the same cannot be called as excavation activity. He relied on the decision of the Tribunal in Global Vectra Helicorp Ltd. vs. C.S.T. 2016 (42) S.T.R. 118 (Tri.). 3. The ld. A.R. supported the findings of the Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation charges are fixed per Metric Ton of limestone. Fuel shall be issued per M.T. by the client. 6. Agreement dated 31.10.2007 is for hiring of equipments, the scope of work, as mentioned in the said agreement, is as below:- 1. Scope of work Quantities: Providing equipment, such as excavators, bulldozers, drilling machines, dump trucks water tanker and allied machinery, in adequate numbers on hire as to enable us to remove overburden soft and hard. The principal activities contemplated under the above scope for which your equipment will be used specifically, but not limited to, the following: a. Soft Over Burden Removal Excavation and removal of ordinary soil, loading it into dumpers/dump trucks and dump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bic meter of overburden removed, by itself will not indicate that the appellants are involved in removal of overburden. The scope of work merely mentions that the appellant has to provide equipment such as excavators, bulldozers etc. to enable M/s. Diamond Cement to remove overburden. The various other clauses of the agreement with reference to idling charges, removal of machinery all indicates the nature of contract. We find that the observation of the Original Authority to the effect that in terms of agreement the appellants are to perform work of excavation is not supported by the documentary evidence as perused in various agreements submitted by the appellant. 8. In view of the above discussion and analysis, we find no merits in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
