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2015 (9) TMI 784 - CESTAT KOLKATANature of various activities done in Mining Area before 1.6.2007 - scope of Business Auxiliary Services - Cargo Handling services - Held that:- ld. Commr. has observed that the appellant was required to produce desired size and quantity of iron ore as required to be rendered against the said work order. The said services i.e. production of 10-30 mm size iron ore by means of Mechanical screening at Belkudi-Baglbaru iron ore Mines were not considered by him as resulting into ‘manufacture’ within the definition of Section 2(f) of Central Excise Act, 1944 and accordingly, it was held to come under the scope of Business Auxiliary Services, being the services of production or processing of the goods for and on behalf of the clients. We do not see any infirmity in the said observation and accordingly the same is also upheld. - Decided against the assessee. Regarding three work orders, the activities of shifting, loading, unloading of ores with the help of tippers, trucks, etc., into railway wagons are cargo handling service. - Decided against the assessee. Extended period of limitation and levy of penalty - Held that:- since the issue is that of interpretation of law and conflicting views are expressed by different judicial fora, therefore, penal provisions are not warranted in the present case and it is a fit case for invoking Section 80 of the Finance Act, 1994. - extended period of limitation is neither invocable, nor penalty is imposable on the assessee/appellant. - Decided partly in favor of assessee.
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