Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 256 - AT - Service TaxClassification of services - mining services or not - providing contract to the respondent for loading and transfer of coal from one place to another in the licensed area of its mines - Non-payment of service tax - HELD THAT:- The taxable service of ‘mining’ defined under section 65 (105) (zzzy) of the Act means any service provided or to be provided to any person by any other person, in relation to mining of mineral, oil or gas. The Commissioner has placed reliance upon the definition of “mines” under the Mines Act, 1952 and has observed that all processing including handling and movement of coal from one point of mines to dispatch point of mines are activities carried out in relation to mining of minerals. This issue was examined by the Supreme Court in SINGH TRANSPORTERS VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2012 (7) TMI 566 - CESTAT, NEW DELHI]. The issue involved was whether coal transported from pitheads of the mines to the railway sidings would fall within the taxable service defined under section 65 (105) (zzzy) of the Act. The Supreme Court held that the activity would appropriately be classified under the head “transport of goods by road service” and the activity does not involve any service in relation to “mining of mineral” as contemplated under section 65(105) (zzzy) of the Act. The Supreme Court also held that the definition of “mines” has no apparent nexus with the activity undertaken under the service rendered. The findings recorded by the Commissioner are in conformity with the judgment of the Supreme Court in the case of Singh Transporters - the service do not come under the scope of Mining services - demand do not sustain - appeal dismissed - decided against Revenue.
|