2018 (7) TMI 1004

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..... red as a service contract simplicitor for the activity of removal of over burden. This activity is very much covered within the definition of ‘Site Formation and Clearance Services’ which was included in the statute w.e.f. 16/06/2005 - demand under the head upheld. Time limitation - Held that:- It is seen from the record that the appellant has failed to discharge their responsibility in terms of self assessment of the tax and filing statutory returns - Revenue is justified in invoking the extended period in raising the present demand. Appeal dismissed - decided against appellant.
Mr. V. Padmanabhan, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Ms Rinki Arora, Advocate for the appellant Shri V. Pandey, DR for the Responde .....

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..... as required to deploy various equipments such as HEMS, suitable excavator, tipper and dozer for top soil removal in the mine. Hence, she submitted that the activity is to be considered as relating to mining and since the mining service was made liable for payment of Service Tax only w.e.f 01/06/2007, she pleaded that the demand for Service Tax for the period prior to the date is not sustainable. ii. She also relied on the following case laws:- a. Hazaribagh Mining & Engineering P. Ltd. V/s CCE, C & ST, BBSR-I 2017 (49) STR 289 (Tri.-Kolkata) b. M. Ramakrishna Reddy V/s Commissioner of C.EX & CUS., Tirupathi 2009 (13) STR 661 (Tri.-Bang.) iii. She also argued that the demand is hit by limitation since for the period January, 2006-0 .....

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..... p;…. 37,000 SQ. MTR. AVERAGE DEPTH OF TOPSOIL- 2 TO 3.5 MTR. APPROX VOLUME-1,18,500 CUM MTR. LEAD FOR TRANSPORTATION WILL BE APPROX-1.5 KM (ONE SIDE) RATE APPLICABLE RS 52/- (RS FIFTY TWO ONLY) PER CUBIC MTR. -SCOPE OF WORK - -Deployed HEMs should be in Tiptop condition and should be roadworthy. -All required safety gadgets to be fitted on the HEM equipments. -Maintenance of HEMs equipments will be under your scope & cost -You should deploy competent & sufficient crew alongwith safety supervisor for timely and safe completion of the job. -Your crew deployed for operating the HEMs should have valid license at per norms. -You will arrange required fuel & lubricants at your own cost for deployed HEMs -Work should b .....

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