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2017 (9) TMI 1494 - AT - Service TaxJurisdiction - Whether the appellant would fall under the jurisdiction of Guntur Commissionerate or Hyderabad Commissionerate for service tax matters? - Held that: - Appellant may well have taken registration for their Miryalaguda set up. However, it is not the case that they had taken centralized registration at Miryalaguda for all their activities in various places, including those at Krishnapuram Limestone Mines, or for that matter, at Miryalaguda for both their offices including the one at Jaggaiahpet - proceedings are not hit by jurisdiction. Classification of service - appellants herein, were engaged in transportation, excavation and loading of lime stone in the mines belonging to cement factories - cargo handling services or mining services? - Held that: - the appellant though involved in loading and unloading activities, nonetheless these are in relation to the mining activity in the Krishnapuram Mines of the service recipient - In the case of CCE&C, Bhubaneswar vs. B.K. Thakkar [2007 (10) TMI 147 - CESTAT, KOLKATA], it was held that activities of excavation, transportation and feeding of non ores to crushing plants for processing are primarily in the nature of mining and not covered under cargo handling services - the services rendered by the appellant cannot be brought under the fold of cargo handling services. Appeal allowed - decided in favor of appellant.
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