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2019 (6) TMI 514 - AT - Service TaxClassification of services - Cargo Handling Service or not - Hiring of pay loaders for mechanical transfer of finished coal from Railway siding inside mines into Railway Wagons - HELD THAT:- The classification of the identical activity in respect of coal mines, have been the subject matter of several decisions. In the case of GAJANAND AGARWAL VERSUS COMMISSIONER OF CENTRAL EXCISE, BBSR [2008 (6) TMI 163 - CESTAT KOLKATA] , the Tribunal has taken the view that the activity of loading of coal into Railway wagons for onward transportation of coal to the area outside the mines, will be liable for payment of service tax under the category of “Cargo Handling Service”. Appeal allowed - decided in favor of appellant.
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