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2013 (10) TMI 341 - AT - Service TaxMining Service - Mining of Minerals - Whether the transportation of iron ore in goods carriage within the mine, from mine head to the bottom plot and bottom plot, outside the mine, to the Railway yard is liable to service tax under ‘mining of minerals’ or not – Held that:- Besides undertaking transportation activity they also supplied some mining equipments to the service receiver and in respect of that service they had paid the service tax and also mining services undertaken by them. As regards transportation, each trip undertaken by the appellant was charged and the service tax liability was on the service receiver and the activity was one of transport by road and therefore there was no liability under mining service category - the reliance placed by the appellant on the circular issued by the Board which also clarifies that post-mining activity of transportation of the iron ore cannot be covered under mining service – Relying upon Indian National Shipowners’ Association vs. UOI [2009 (3) TMI 29 - BOMBAY HIGH COURT ] - activities which had direct relation to mining were covered under transport of goods by air and road was covered by separate entries - There was no separate entry for transport by sea - The fact that charter hire of vessels was brought to tax indicated that the said entry was to cover transport by sea - the appellant had made out a prima facie case for waiver and accordingly, there shall be waiver of pre-deposit and stay against recovery during pendency of the appeal – Stay granted.
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