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2017 (9) TMI 1329 - CESTAT KOLKATACargo Handling Services - the Commissioner (Appeals) dropped the demand on the ground that the activity undertaken by the appellant is mining service and the same is taxable only w.e.f. 1/6/2007 - Held that: - the activity mentioned in Sl. No. (2) above is for loading and transportation of coal from one point to another point within the mines. The contract is mainly for transportation of raw coal for further processing and involves, loading and unloading of the dumpers/tippers - the activity has been decided in the appellant s own case in their favour as reported in Sainik Mining & Allied Services Ltd. Vs. Commr. of Central Excise, Customs & Service Tax, BBSR [2007 (11) TMI 90 - CESTAT, KOLKATA], where it was held that the transportation of coal within the mining area is not covered under the category of Cargo Handling Services - there is no justification to uphold the demand of Service Tax under the category of Cargo Handling services for the work carried out in respect of transportation of coal within the Mining area. Activity of hiring pay loaders for mechanical transfer of finished goods from Railway siding inside the Mines into Railway wagons for outward transportation - demand - Held that: - the issue is covered against the appellant in the case of M/s. Gajanand Agarwal Vs. CCEx, BBSR [2008 (6) TMI 163 - CESTAT KOLKATA], where it was held that any activity incidental to freight of cargo is liable to be taxed under “cargo handling service”. Mode of transport is irrelevant for incidence of levy once the service provided meets the test of handling of cargo in the manner envisaged by law - demand upheld. Appeal allowed in part and part matter remanded to the adjudicating authority only for the purpose of re-quantifying the demand and the associated penalties.
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