Mohabir Enterprises Versus Commissioner of Service Tax, Chennai [sought to changed as CGST & Central Excise Chennai South Commissionerate, Chennai]
Service Tax
2018 (8) TMI 1177 – CESTAT CHENNAI – 2019 (20) G. S. T. L. 107 (Tri. – Chennai)
CESTAT CHENNAI – AT
Dated:- 13-8-2018
Application No. ST/MISC/CT/41511/2017 (by Dept. ) Appeal No. ST/102/2008 – Final Order No. 42277 / 2018
Service Tax
Hon'ble Shri Madhu Mohan Damodhar, Member ( Technical ) And Hon'ble Shri P. Dinesha, Member ( Judicial )
Shri M.N. Bharathi, Advocate For the Appellant
Shri B. Balamurugan, AC ( AR ) For the Respondent
ORDER
Per Madhu Mohan Damodhar
The MA for change of cause title filed by department consequent to the introduction of GST and the resultant change in the jurisdiction, is allowed as follows :
2. The respondent”s name in the cause title of the appeal shall be changed as :
“The Commissioner of GST & Central Excise, Chennai South Commissionerate,
MHU Complex, 692, Anna Sala
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liability of Rs. 50,30,687/- with interest thereon and also imposition of penalties under Section 76 & 78 of the Act. In adjudication, the Commissioner vide impugned order dt.4.2.2008 confirmed demand of service tax as proposed in the SCN and interest and also imposed penalties under Section 76 & 78 ibid. Aggrieved, the appellants are before this forum.
4.1 Today when the matter came up for hearing, on behalf of the appellant, Ld. Advocate Shri M.N. Bharathi submits that the services rendered by the appellants related only to camp mobilization and demobilization, camp maintenance like daily housekeeping of all bunk houses round the clock assistance in camp offices, loading and unloading of materials, equipment at camp site and transportation of the same to different lines and station to station; cutting clearing of undergrowth along the lines and making approach road / foot track, painting the ranging rods. and engaging labourers to drill the land upto the depth stipulated by official
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the ground of unjust enrichment. Against the said order dt. 30.04.2009, the appellant has preferred an appeal to the Tribunal which was disposed of by Final Order No.42368/2017 dt. 26.09.2017 wherein the matter had been remanded back to original authority with regard to the portion of the claim rejected on the ground of unjust enrichment and for reconsideration of the same. Since the Commissioner (Appeals) has held that the activity does not fall under the “Survey and Exploration of Minerals service”, the same decision should be applicable to the facts of the present appeal also.
5. On the other hand, Ld. A.R Shri B. Balamurugan submits that firstly, the Commissioner”s order dt. 30.04.2009 related to a different contract with ONGC and not the contract which is the subject matter of dispute in the present appeal; hence the activities provided by the appellant would fall within the scope of said taxable service.
6. Heard both sides and have gone through the facts.
7.1 In our view, the
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ver, during the course of arguments, Ld. Advocate submits that they would obtain a copy of the same, if required.
7.3 The definition of “Survey and Exploration of Mineral” as per Section 65 (104a) of the Finance Act, 1994, reads as under :
“Survey and exploration of mineral' means geological, geophysical or other prospecting surface or sub-surface surveying or map making service, in relation to location or exploration of deposits of mineral, oil or gas”
In our view, specific geological, geographical or prospecting activity or map-making is a sine qua non for meriting inclusion under the above service category for becoming exigible to service. From the meagre facts available on record and due to absence of contract submitted by appellant, we are not able to make a headway in deciding the matter. Accordingly, the issue concerning tax liability of Rs. 43,20,959/- with interest, relating to the contract dt. 16.12.2004/- referred to in para-3 of the SCN dt. 1.10.2007, the matter is bein
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