TMI Blog2008 (8) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... be treated as a part of mining activity, in spite of the fact that there is composite value for both the activities in the contract - demand under cargo handling service considering total value received not justified – stay granted - ST/431/2008 - ST/301/2008-(PB), - Dated:- 7-8-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri V. Lakshmi Kumaran, Advocate, for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.1 The learned Advocate submits that the contract is for mining and transportation which is Rs. 586.61 per MT; the transportation services became taxable w.e.f. 1-1-2005; and the service tax on the transportation service stands paid on a value of Rs. 412/- per MT. as against the total value of Rs. 586.61 per MT for both mining and transportation. 3.2 He submits that the entire activity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading Co. reported in 2008 (10) S.T.R. 620 (Tri.-Del.) = 2008-TIOL-541-CESTAT-Del in support of his submission. 4. The learned Joint CDR submitted that the transportation and mining activities were distinct activities. Even prior to 1-1-2005, when transportation came under tax net, the activity of loading and unloading should be treated as cargo handling service. The adoption of higher value f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is, however, chargeable under cargo handling service, even if the loading, unloading and similar activities are done using mechanical systems." 5.1 We have carefully considered the submissions from both the sides. We are of the considered view that the transportation as an activity may not be treated as a part of mining activity, in spite of the fact that there is composite value for both the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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