9911796707
TMI Blog2023 (9) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Industrial & Commercial Services" for the period 16.06.2005 to 31.03.2008 by way of issuance of show-cause notice by invoking extended period of limitation. 2. The facts of the case are that the assessee is a Public Sector Undertaking and during the period, the assessee executed contracts for extraction of coal from the mines of Eastern Coalfields Limited (ECL), a Public Sector Undertaking and also executed works contracts for construction of residential complexes at Ruchira Residency Project, a Government of West Bengal Project. 3.1 The contracts for extraction of coal with ECL is a comprehensive contract for mining of coal consisting of excavation , loading and transportation of overburden/top soil (within the mines area), dewate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed Representative for the assessee, submits that the activity undertaken by the assessee for the works executed for excavation of coal on behalf of ECL, is only mining service, which came into service tax net w.e.f. 01.06.2007 and the merit classification of the said service is mining service and no service tax has sought to be demanded under "mining service". Therefore, the impugned order qua demanding service tax under "Site Formation Services" is to be set aside. 4.1 In regard to "Construction of Residential Complex Services", it is his submission that the assessee has rendered services with supply of materials. In that circumstances, the merit classification of service is "Works Contract Service", which came into service tax net w.e.f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited Vs. Commissioner of Central Excise, Customs & Service Tax, Bhubaneswar I, the Tribunal vide Final Order No.FO/76018/2016 dated 15.09.2016, on the similar activity undertaken by the assesse, has held as under : "2. .............................................................................................. (i) Site preparation (ii) Dozing (iii) Making holes (iv) Excavating (v) Loading (vi) Transporting and dumping blasted rejects comprising of Laterite, Laterised Hard Ore etc. to dump yard as per the mine excavation plan prepared by Tata Steel. (vii) Handling of waste materials and mixed ore/hard ore." and this Tribunal came to the conclusion that the said activity falls under "Mining Services" and the activitie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the service provider for such service rendered by him. This would unmistakably show that what is referred to in the charging provision is the taxation of service contracts simpliciter and not composite works contracts, such as are contained on the facts of the present cases. It will also be noticed that no attempt to remove the non-service elements from the composite works contracts has been made by any of the aforesaid Sections by deducting from the gross value of the works contract the value of property in goods transferred in the execution of a works contract. ................................................................... 41. We are afraid that there are several errors in this paragraph. The High Court first correctly hol ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
