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2019 (6) TMI 512 - AT - Service TaxClassification of services - Cargo Handling Service or Business Auxiliary Services - work of loading and transportation of raw/waste coal from Piparwar to Bachra Siding - HELD THAT:- We discuss the activity carried out under the agreement dt. 01/06/2004. As per this agreement, the appellant was required to carry out loading/unloading and transportation of coal from Piparwar to Bachra Siding. The agreement makes it clear that the contract is for the work of transportation of coal. Such activity is to be classified only under the category of “Goods Transfer Agency”, since it involved mere transportation of goods. Agreement dt. 13/01/2005 - HELD THAT:- As per this agreement, the appellant was required to carry out the activity of extraction and transfer of coal, by deploying “Surface Miners”. From the description of the Service, it is evident that the Service provided is in the nature of mining. Mining as a separate category of service liable to Service Tax was introduced only w.e.f. 01/06/2007. Since the demand made in this case is prior to this date, no Service Tax liability will arise on the appellant. The transport of coal within the mine was held to be under GTA Service by the Hon’ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPUR VERSUS SINGH TRANSPORTERS [2017 (7) TMI 494 - SUPREME COURT]. Appeal allowed - decided in favor of appellant.
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