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2023 (7) TMI 769 - AT - Service TaxClassification of services - loading and transporting of limestone rejects/high silica/Phyllite/B belt and dumping in specific dump yard/stockyards including dozing - loading of ROM, limestone, waste etc., with hydraulic excavators into tippers/dumpers and preparation of drilling block and cleaning of loading area after blasting for tipper movement - work of loading and transportation of limestone . To be classifiable as cargo handling service or mining activity? HELD THAT:- In the facts of the present case there is no dispute that the Appellant have assisted or done the work of excavation of the mineral, thereafter have transported the same including loading and unloading to the prescribed crusher/hopper of the service receiver. It is found that at the initial stage of enquiry also when the authorised person, Mr. Rao (respondent) appeared before the Revenue and his statement was recorded, wherein he was asked upon with reference to the contracts, the works awarded to him for loading and transportation of limestone from mines to crusher, whereas he has stated that he was undertaking the work of excavation apart from loading and transportation. Clarifying, Mr. Rao stated that they have entered into contract with Metro Cement Ltd; that the excavated area will be measured by their surveyor in the presence of Assistant Mines Manager/Geologist. The billing is done based on the report given by them. Thus submitted that the work undertaken by them includes excavation also and further stated that without excavation, loading cannot be done - It is further found that the learned Commissioner have observed in the Impugned Order that the work order also do not indicate that the stockyard or crusher to which material is transported is within the mine area. The Appellant did not substantiate this contention that the crusher/hopper is within the mine area. They also did not assert that stockyards are within mining area. The primary activity done by the Appellant was mining and the activity of loading and unloading of mineral and dumping the same to the prescribed stockyards/crusher is incidental to mining. Further such activity has been defined and made taxable under the head Mining service with effect from 1st June, 2007 - the activities done by the Appellant are classifiable under the head Mining service which was not taxable prior to 1st June, 2007 - Appeal allowed.
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