As letter F.No.
232/2/2006-Cx.4, Government of
The brief of the letter is as under
"These activities are essentially in the nature of site formation, clearance, escavation and earth moving. As the definition of site formation and clearance, excavation and earthmoving and demolition service is an inclusive definition and activities specifically mentioned are indicative and not exhaustive. Prior to construction of buildings, factory or any civil structure, activity of mining or clearance, excavation and earth moving or levelling are normally undertaken for a consideration to make the land suitable for such activities. Such services include blasting and rock removal work, clearance of underground, drilling and boring, overburden removal and other development and preparation services of mineral properties and site, and other similar excavating and earth moving services. Hence, these activities are taxable under the category of site formation and clearance, excavation and earthmoving and demolition service w.e.f. 16.6.2005.
Hence all the mining activity is already covered under "site formation, clearance, axcavation and earthmoving demolition service which was effective from 16.06.2005" then why the department intruduced the mining activity through finance bill-2007"
My question is "mining activity should be covered under "site formation, clearance, axcavation and earthmoving demolition service which was effective from 16.06.2005" or not???
Kindly provide us your valuable views.
Regards
Ajay Garg
CAclubindia
