Blasting services classifiable under works contract services

Commissioner Central Excise & Central GST Vs Navdeep Traders (CESTAT Delhi) Issue- whether the activity of the respondent is a works contract service and thus the value of the blasting material/explosives is to be excluded from the amount received by the assessee for blasting at customers site for excavation of sand stone. The respondent – assessee herein are engaged in providing blasting services for extraction of sand stone etc. by using explosive material procured by them under license from LE-3 issued under Explosive Rules, 2008 by transporting the same to the place of their cust...