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2016 (9) TMI 941 - AT - Service TaxClassification - whether loading unloading (chute and manually), breaking of boulders and transportation of lead-zinc ore and spillage from different adits and dumps of Zawarmala and Barol Mines to specified site / mill crusher stockpile, transportation of waste rocks from cute of old crusher / Balaria Chute / Mochia chute to Baroj tailing dam would come under the category of transportation of goods as per appellant or under cargo handling services as per Department. Held that:- the issue is no more res integra and has been the subject matter of various decisions of the Tribunal. One such reference can be made to the latest decision of the Tribunal in the case of Arjuna Carriers Pvt. Ltd. vs. CST, Raipur [2014 (11) TMI 1048 - CESTAT NEW DELHI] wherein it was held that movement of coal from quarries, mine surface etc. to railway sidings, dumps/ stock yards will not be covered by the cargo handling services and the assessee would not be liable to pay any service tax under the said category. Therefore, by following the same, the impugned order is set aside. - Decided in favour of appellant with consequential relief
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