2012 (6) TMI 270

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..... pplicant is undertaking the activity of mining, which comes under the scope of Service Tax with effect from 1-7-2007, the transportation of coal within the mining is not subjected to Service Tax, pre-deposit of the Service Tax and penalties are waived and recovery of the same is stayed, Stay Petition is allowed - ST/187/2008 - S-154/KOL/2011 - Dated:- 20-6-2011 - S/Shri S.S. Kang, Rakesh Kumar, .....

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..... the ambit of Service Tax with effect from 1-7-2007 and the Tribunal in the case of C.C.E., C ST, Bhubaneswar v. Vinshree Coal Carriers Pvt. Ltd. reported in 2008 (10) S.T.R. 473 (Tri.-Kolkata) held that transportation of coal within the mining is not subjected to Service Tax under the Cargo Handling Service. Hence, the demand is not sustainable. 4. Revenue submitted that the Applicant had not .....

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