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2023 (4) TMI 1022 - AT - Service TaxClassification of services - cargo handling service for the period 2007-2008 to 2012-2013 - mining service for the period post 01.06.2007 - HELD THAT:- The issue that arose for consideration before the Supreme Court in Singh Transporters [2012 (7) TMI 566 - CESTAT, NEW DELHI] 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 Finance 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 Finance Act. The Supreme Court also held that the definition of “mines” has no apparent nexus with the activity undertaken under the service rendered. It would be seen that the Supreme Court categorically held that the activity undertaken by the appellant would fall under the head “transportation of goods by road service”. The Commissioner (Appeals) was, therefore, justified in holding that the appellant had not undertaken the activity of mining service w.e.f. 01.06.2007. The Commissioner (Appeal) is also justified in holding that these activities undertaken by the appellant prior to 01.06.2007 would not fall under the category of “cargo handling service”. This is for the reason that the Supreme Court categorically held that the activity undertaken by the appellant would fall under the heading “transport of goods by road service” - The appellant had, therefore, not provided “cargo handling service” prior to 01.06.2007 under section 65(23) of the Finance Act. Appeal dismissed.
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