9911796707
TMI Blog2018 (7) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no infirmity order passed by the Ld. Adjudicating Authority - appeal dismissed - decided against appellant. - Service Tax Appeal No. 98/2008, C.O.-112/08 - FO/76204/18 - Dated:- 4-6-2018 - Shri P.K. Choudhary, Member (Judicial) And Shri Bijay Kumar, Member (Technical) Shri S. Mukhopadhyay, Supdt. (A.R.) for the Appellant (s) Sri J. Nagarajan, Advocate for the Respondent (s) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eans of transport, transporting of the above materials to the specified yards . The Mining service was not under the purview of Service Tax prior to 01/06/2007. However, for the relevant period (Sept. 2005 to June 2006) the show cause notice was issued is September, 2008 for not getting registered for payment of Service Tax under Finance Act, 1994, under the provisions of Section 69 of Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein it has been held; .....6.1 In view of the above ratio laid down by Apex Court Service Tax as Site formation Service could be levied if there is a Service Contract Simplicitor to that effect. However, once the contract is a composite contract for the entire activities from Site formation to segregation of Ores then the same has to be charged as a separate service (Mining Services), wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew order No. 01/2008-CC (Bhubaneswar Zone) dated-22/05/2008. 6. Being aggrieved by the impugned order, the Department is before us to allow the services performed by the Respondent as the site formation service. We feel that permitting this appeal will tantamount to substitution of charge in the show cause notice itself which intended to classify the activities being done by the Respondent as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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