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TMI Blog2018 (8) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... s Head Office at Tinsukia, Assam has provided services to M/s Coal India Ltd., Margherita, for excavation of coal during the period from 01.04.2006 to 31.08.2006. Show Cause Notice dated 08.03.2007 was issued alleging non-payment of service tax for the aforesaid period. The assessee entered into a contract/agreement with M/s North Eastern Coal Fields Ltd., Coal India Limited, Margherita, Tinsukia, Assam vide Work Order dated 20.08.2005 for production of Carbonaceous Shale (CS) and removal of Hard Shale (HS) and transportation of coal to the railway siding. It is the case of the Revenue that removing of Hard Shale is nothing but Site formation for coal extraction by way of earthmoving and clearance and production of carbonaceous shale by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility will arouse amounting to Rs. 81,14,904/- towards the service tax and Rs. 1,62,299/- towards the Education Cess only and against which, we are entitled to avail the Cenvat Credit amounting to Rs. 86,32,119/- towards service tax and Rs. 1,20,917/- towards education cess, hence the demand made in the Show Cause Notice is not correct. Hence, there is no such actual tax liability for payment in cash either on account service tax or on education cess as demanded. 8. That since the question as to whether our activities falls within the definition of Sec. 65(97a) of the Finance Act, 1994, is wide open for proper interpretation, we hereby, to avoid further complicacy prepared to make the payment of service tax including education cess from 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unds of appeal are as under: (i) The adjudicating authority re-calculated the amount of service tax payable by the assessee from Rs. 99,56,185/- to Rs. 82,77,203/- thereby reducing the service tax liability by Rs. 16,78,982/- considering the plea of the assessee that the billed amount is inclusive of service tax. (ii) The adjudicating authority considered the assesssee's plea and calculated the service tax @10% for the period from 01.04.2006 to 17.04.2006 on the amount of Rs. 2,34,75,693/- after deducting Rs. 1,20,93,539/- as received prior to 17.04.2006, whereas the department's contention is that the entire amount was received by the respondent assessee on 12.05.2006 and accordingly the rate of service tax applicable on that date should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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