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2011 (11) TMI 358 - AT - Service TaxWhether loading/Unloading of coal on tippers by pay loaders and manual labor can be taxed under Cargo Handling Services - Held That:- As per circular 232/2/2006-C.X-4 dt 12/11/2007 - Handling and Transportation of coal/mineral from pithead to a specified location within the mine/factory or for transportation outside the mine are post-mining activities and are chargeable to service tax under the relevant taxable services i.e. 'Cargo Handling Service" and "Goods Transport by Road" except transportation done by mechanical system. - In the given case there was use of manual labor means thus Services liable to Tax. - Decided against assessee. Extended period of limitation - held that:- At the infancy stage of implementation of law there appears to have been confusion as to taxability. In these circumstances, the invocation of larger period of limitation is not sustainable. Further, in view of, no positive act, on the part of the appellant penalties are not imposable upon them. Therefore, we set aside the demand for the larger period and the penalties imposed.
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