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2017 (9) TMI 1327 - AT - Service TaxCargo Handling Services - Site Formation Services - composite contract - Held that: - The service tax have been demanded under the category of Cargo Handling Services for the work carried out by the appellant for moving Iron Ore Lumps from mines to the crusher plant. The appellant also appears to have carried out the incidental loading and un-loading of Iron Ore - the Tribunal in the case of Sainik Mining & Allied Services Ltd. vs. Commr. Of C.Ex., Cus. & S.T., BBSR [2007 (11) TMI 90 - CESTAT, KOLKATA] has held that the transportation of coal within the mining area is not covered under the category of Cargo Handling Services - there is no justification to upheld the demand of service tax under the category of Cargo Handling Services for the work of transportation of iron ore carried out within the mining area. Removal of over burden carried out by the appellant - whether classified under the category site formation services for the period prior to 01.06.2007 when the category of mining services was introduced separately? - CBEC Circular dated 12.11.2007 - Held that: - Tribunal in the case of M.Ramakrishna Reddy vs. Commr. Of C.Ex. & Cus, Tirupathi [2008 (10) TMI 115 - CESTAT, BANGALORE] has held that removal of overburden and excavate of ore undertaken as per mining contract cannot be covered under the category of Site formation - Since the period of duty in the present case is prior to 01.06.2007, the demand of service tax under the category of Site Formation Services is not justified and is set aside. Appeal allowed - decided in favor of appellant.
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