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2018 (7) TMI 1919 - AT - Service TaxBusiness Auxiliary Services - Cargo Handling Services - assessee engaged in various activities/job such as raising, sorting, picking of iron ore at the mining site, loading the ores on dumper and transporting the same to the desired destination and unloading the same and hiring of HEMM for removal of mining rejects by mechanized operation at Thakurani Mines - HELD THAT:- Division Bench of Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BBSR-II VERSUS M/S THRIVENI EARTHMOVERS (P) LTD. (VICE-VERSA) The Tribunal in the case of M/S. HAZARIBAGH MINING & ENGINEERS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, BBSR-I Vivisecting the composite contract and charging service tax on different components of the contract individually under different services is not justified - appeal dismissed - decided against Revenue.
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