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Cus - When there is nothing on record to show that appellant had connived with other three persons to import AA batteries under the guise of declaring goods as Calcium Carbonate, penalty imposed on appellant are set aside: HCCongress fields Rahul Gandhi from Rae Bareli and Kishori Lal Sharma from AmethiCus - The penalty imposed on assessee was set aside by Tribunal against which revenue is in appeal is far below the threshold limit fixed under Notification issued by CBDT, thus on the ground of monetary policy, revenue cannot proceed with this appeal: HCGST -Since both the SCNs and orders pertain to same tax period raising identical demand by two different officers of same jurisdiction, proceedings on SCNs are clubbed and shall be re-adjudicated by one proper officer: HCFormer Jharkhand HC Chief Justice, Justice Sanjaya Kumar Mishra appointed as President of GST TribunalSale of building constructed on leasehold land - GST implicationI-T - If assessee is not charging VAT paid on purchase of goods & services to its P&L account i.e., not claiming it as expenditure, there is no requirement to treat refund of such VAT as income: ITATBengal Governor restricts entry of State FM and local police into Raj BhawanI-T - Interest received u/s 28 of Land Acquisition Act 1894 awarded by Court is capital receipt being integral part of enhanced compensation and is exempt u/s 10(37): ITATCops flatten camps of protesting students at Columbia UnivI-T - No additions are permitted on account of bogus purchases, if evidence submitted on purchase going into export and further details provided of sellers remaining uncontroverted: ITATTurkey stops all trades with Israel over GazaI-T- Provisions of Section 56(2)(vii)(a) cannot be invoked, where a necessary condition of the money received without consideration by assessee, has not been fulfilled: ITATGirl students advised by Pak college to keep away from political eventsI-T- As per settled position in law, cooperative housing society can claim deduction u/s 80P, if interest is earned on deposit of own funds in nationalised banks: ITATApple reports lower revenue despite good start of the yearI-T- Since difference in valuation is minor, considering specific exclusion provision benefit is granted to assessee : ITATHome-grown tech of thermal camera transferred to IndustryI-T - Presumption u/s 292C would apply only to person proceeded u/s 153A and not for assessee u/s 153C: ITATECI asks parties to cease registering voters for beneficiary-oriented schemes under guise of surveys
 
ST - Executing work of laying of haulage road, cross-cut, or winze is correctly classifiable under 'Site formation and clearance, excavation and earthmoving and demolition services' and not under 'Mining service': CESTAT

By TIOL News Service

MUMBAI, MAY 03, 2017: ON investigation, it was noticed that the appellant though registered under "Site Formation and Clearance, Excavation and Earthmoving and Demolition Services" had not discharged service tax as applicable on the gross amount collected by them from their client.

The Appellant contested the SCN [period 17.04.2010 to 31.01.2007 and 01.02.2007 to 31.03.07] and submitted that the nature of work undertaken by them was in respect of drilling, boring and core extraction services which will be a mining activity as per the definition of ‘Mining Operation' introduced in the Budget of 2007; that the demand is hit by limitation.

The demands were confirmed and appeals came to be filed before the CESTAT.

The Bench observed that the appellant has entered into an agreement with M/s Manganese Ore India ltd., Nagpur (MOIL) for executing the work of laying of haulage road, cross-cut, or winze.

Adverting to the definition of "Site formation and clearance, excavation and earthmoving and demolition services", the CESTAT further observed -

+ It can be seen from the above reproduced definition that all the activities undertaken by appellant mentioned herein above are covered by the said services. It is also to be mentioned here that appellant themselves were aware and were informed by their client MOIL that they have to take service tax registration and appellant did obtain the service tax registration on 04.01.2006 under the very same category of "site formation and clearance, excavation and earthmoving and demolition services". Despite being informed and instructed by their client and having taken the registration certificate, appellant did not pay the service tax liability to the Government of India. In our considered view this action of the appellant is totally unacceptable.

+ Secondly, we find that the claim of the appellant that their activity to fall under the "mining services" is also not correct as the Board Circular dated 27.07.2005 specifically states that such services as rendered by appellant would fall under the category of "site formation and clearance, excavation, earth moving and demolition services".

Concluding that both the impugned orders are correct and legal and do not require any interference, the appeals were rejected.

(See 2017-TIOL-1482-CESTAT-MUM)


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