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2017 (11) TMI 1463 - AT - Service TaxClassification of services - Cargo Handling service or works contract? - respondent-assessee are engaged in providing a range of services to NMDC with reference to mining, transportation, loading of iron ore for NMDC in their mines - Held that: - it is clear that the respondent-assessee are engaged in mechanised excavation, loading and transportation of iron ore fines in tippers. The operation is mechanised and the nature of loading activities and the distance of transport has also been mentioned in the work orders - the Tribunal in the case of Kanak Khaniz Udyog vs. CCE, Jaipur-II [2017 (3) TMI 1365 - CESTAT NEW DELHI] and in Hazaribagh Mining & Engg. Pvt. Ltd. vs CCE.,C&ST, BBSR-I [2016 (12) TMI 1131 - CESTAT, KOLKATA] held that the tax liabilities in these type of activities will arise only from 01.06.2007 under mining services and cannot be taxed under Cargo Handling Services - appeal allowed - decided in favor of appellant.
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