9911796707
TMI Blog2022 (4) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... Mining Services and therefore they would not be liable to service tax prior to 1-6-2007. In the present case, the primary activity of the appellant viz. winning minerals or raising iron ore from mines which was carried out through a separate contractor and as per the above order of this Bench, services relating to winning of minerals is held to be falling under the category of mining services which has become taxable w.e.f. 01/06/2007. Period involved in the case in hand is April 2006 to October 2006 and hence, the demand cannot sustain - appeal allowed. Maintainability of appeal - monetary amount involved in the appeal - appropriating and allowing credit of service tax - HELD THAT:- The Government s Litigation Policy, i.e. Ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. In its bills, VLC had also charged services tax and collected the same from the assessee before this forum. 2. A show-cause notice dt. 17/03/2008 was issued to the assessee proposing to classify the services undertook by it viz. excavation, extraction, loading, grading, sorting, crushing and screening of iron ore etc. under the taxable service of Business Auxiliary Service under Section 65A of the Finance Act, 1994, also proposing the service of transportation of iron ore by road in a goods carriage under the Goods Transport Agency(GTA) service under Section 65A ibid; and thereby proposing to demand service tax and education cess on both the above services, along with applicable interest and penalties under Sections 76, 77 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... convenience. 5. Heard Shri G. Venkatesh, learned advocate for the assessee and Shri Rama Holla, Superintendent(AR) for the Revenue. We have considered the rival contentions. 6.1. At the threshold, we find that the classification of activities of the assessee under BAS is no more res integra as the same is considered by this very Bench of CESTAT in the case of M. Ramakrishna Reddy Vs. CCE C, Tirupathi [2009 (18) STT 465 (Bang.-CESTAT)]. In the above case, after recording, the factual position vis- -vis the activities undertook by the appellant therein, it has been held as under:- 10.1 From the above, it is very clear that the salient feature of the services rendered by the appellant is mining. In other words, the appellant is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sub-clause which occurs first among the sub-clauses which equally merit consideration . 10.2 If the above provision is applied, the services rendered would amount to only mining services. As the contract is a comprehensive one for mining, it cannot be vivisected for levying service tax on that portion of the activity relating to Site Formation in the light of the decision of the Tribunal in the case of Daelim Industrial Company v. CCE, Vadodara [2006 (3) S.T.R. 124 (Tri.-Del.) = 2003 (155) E.L.T. 457 (Tri.-Del.)] upheld by the Apex Court [2007 (5) S.T.R. J99 (S.C.) = 2004 (170) E.L.T. A181 (S.C.)]. Consequently, we hold that the services rendered by the appellant are classifiable only under the category of Mining Services a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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