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TMI Blog2018 (9) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... ement so as to attract service tax. However, in the present case apart from supply of explosives the appellant was also supervising the use of the same in the mines. The entire facts have to be adjudged from the terms of the contract and agreement - matter remanded to the original adjudicating authority for examining the entire aspect afresh - appeal allowed by way of remand. - ST/52455/2015-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t entered between the appellant and the service recipient, they were to supply explosives to the service recipient and were also required to supervise the use of the same. Ld.C.A. explains that keeping in view the nature of the explosives, the supervising activity during the use of the same is essential so as to avoid any untoward accidental damage. He further clarifies that both the limbs of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudicating authority has denied the benefit of the S.S.I. exemption by including the value of the explosives, which stands supplied by them. By drawing our attention to the Tribunal decision in the case of Alok Guha, Proprietor M/s. Explo Tech Services v. Commissioner of Central Excise and Service Tax, Raipur (Chhattisgarh) [2017-TIOL-3094-CESTAT-DEL], wherein an identical issue was considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the category of Site Formation and Clearance, Excavation and Earthmoving and Demolition Service, we have perused the supply orders placed by these companies. It appears that these companies have placed orders for supply of explosives and accessories and there is no service element in the work order. As such, we find force in the submission made by the appellant. Amount received by them in res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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