(2018) taxcode.in 01 SC
IN THE SUPREME COURT OF INDIA
Commissioner of Central Excise Customs and Service Tax
v.
BGR Mining & Infr. Pvt. Ltd.
Civil Appeal Nos. 4965-4966 of 2016 with Civil Appeal No. 16991 of 2017
Decided on 05-Mar-18
Mr. Justice A.K. Sikri and Mr. Justice Ashok Bhushan
Add. Info:
Impugned Order:
Brief about the decision:
Judgment/Order:
O R D E R
Civil Appeal Nos. 4965-4966 of 2016
The question raised in these appeals stands covered by the judgment of this Court delivered on 19th February, 2018 in ‘Commissioner of Service Tax etc. v. M/s. Bhayana Builders (P) Ltd. Etc. [Civil Appeal Nos. 1335-1358 of 2015].
These appeals are, accordingly, dismissed.
Civil Appeal No. 16991 of 2017
Two issues are raised in this appeal. The first issue pertains to the coverage of the respondent under the Service Tax Act. As per the Department, the respondent is undertaking the activities of excavation and removal of overburden/waste rock/ secondary ore by the assessee at the mines of M/s. Hindustan Zinc Ltd. and the question raised is as to whether these activities during the period from 16.06.2005 to 30.11.2007 were covered under the ‘Site Formation, Clearance, Excavation, Earthmoving and Demolition Services‘ under Section 65(97a) of the Finance Act, 1994.
Mr. Lakshmikumaran, learned counsel appearing for the respondent, fairly accepts that insofar as this issue is concerned, it is yet to be decided.
The second issue pertains to valuation of the service tax, which is covered by judgment dated 19th February, 2018 in ‘Commissioner of Service Tax etc. v. M/s. Bhayana Builders (P) Ltd. Etc. [Civil Appeal Nos. 1335-1358 of 2015], and decided in favour of the respondent.
On the first issue, let the matter be tagged along with Civil Appeal Nos. 3987-3988 of 2009.
……………………………………………………………., J.
[ A.K. SIKRI ]
……………………………………………………………., J.
[ ASHOK BHUSHAN ]
New Delhi;
March 05, 2018.
Original judgment copy is available here.