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2012 (9) TMI 205 - AT - Service TaxBeneficiation of coal activity - Business auxiliary services - Held that:- As the beneficiation of coal carried out by the appellant is definitely a part of mining activity. The service provided by to any other person is relating mining or case has been brought under the ambit of service tax w.e.f. 1-6-2007 and in the case under appeal the period is prior to 1-6-2007 and therefore the conclusion is that for the relevant period the activity carried out by the appellant would not be liable to service tax as mining service.- in favour of assessee. Activity of loading /unloading of the coal for bringing the coal into washery fall under the category of cargo handling services - Held that:- As the appellant has entered into a contract with their customers for the purpose of beneficiation of coal, which would also include bringing the raw coal to their washery and supply the washed coal to their customers, thus it cannot be held that the appellant is cargo handling agency providing services to another person. Further, the said loading /unloading is required to be done by the appellant for himself. Such service is not being provided by him to any other person. The said activity is so integrally connected with the activity of beneficiation of coal that the same cannot be segregated and it cannot be held that the same was a different and separate activity falling under the definition of cargo handling services in as much - in favour of assessee.
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