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2017 (5) TMI 760 - CESTAT NEW DELHICargo handling service - shifting of minerals from pithead to a specified area located within the mines and also removing over burden at mining sites to other location within mining area - the appellant have been paying service tax under mining services, which became taxable from 01.06.2007 - whether assessee is liable to pay for above service under the head cargo handling services or not? - Held that: - the issue is no more res integra and is covered by the decision in the case of M/s. Thriveni Earthmovers Pvt. Ltd. Versus Commissioner of Central Excise, Salem [2009 (4) TMI 9 - CESTAT CHENNAI], where it was held that movement of limestone in the mining area will be covered by the entry of “Mining of mineral, oil, gas service” which cannot be taxed under “Cargo Handling Service” for the period prior to introduction of the levy under the category of mining w.e.f. 01.06.2007 - appeal allowed - decided in favor of appellant.
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