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TMI Blog2017 (8) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax under the category of 'cargo handling service' and 'site formation and clearance, excavation, earth moving and demolition services' for the period April 2004 to March 2008. The case was adjudicated by the original authority vide order dated 30.03.2010 resulting in confirmation of service tax demand of Rs. 10,55,076/- along with imposition of equal amount of penalty under Section 78 of the Finance Act, 1994, with additional penalties under Section 76 and 77 of the Act. On appeal, vide the impugned order, the Commissioner (Appeals) upheld the original order. 2. The Ld. Counsel for the appellant submits that based on the work orders it is clear that they have provided composite service with main focus on mining of China Clay, from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with various connected activities. As mentioned by the appellant, similar work orders of the same customer were subject matter of decision of the Tribunal. In the Final Order dated 09.02.2012, the Tribunal observed as below: "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 Service tax Appeal No.1220 of 2011 mentioned by the lower authorities to confirm the tax liability against the appellant. No segregation as to the quantum of tax liability under each categories of taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 for mining." 6. In another appellant's case, (S.R. Chauhan) involve similar activity for the same client, the Tribunal vide Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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