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2018 (11) TMI 839 - AT - Service TaxCargo Handling Services - activity of loading of coal from Railway siding into Railway wagons making use of Pay Loader - transport of coal from the pit head to various other points within mines - time limitation - penalty. Activity of loading of coal from Railway siding into Railway wagons making use of Pay Loader - Held that:- The activity has been held to be liable for payment of Service Tax under ‘Cargo Handling Services’ in the case of Gajanad Agrawal v. Commissioner [2008 (6) TMI 163 - CESTAT KOLKATA], where it was held that agreement of the parties that time was essence of the contract, nature of activity that was carried by the Appellants squarely falls under the definition of cargo handling service. Any activity incidental to freight of cargo is liable to be taxed under “cargo handling service” - the levy of service Tax on merit is upheld but levy restricted to normal period - penalty also set aside. Activity of movement of coal within the mine from pit head to other areas - Held that:- This activity has been considered in the appellant’s own case for a different mine in the decision [2017 (9) TMI 1329 - CESTAT KOLKATA]. For such movement of coal within the mine, the Tribunal has taken the view that the activity cannot be levied to Service Tax under the “Category of Cargo Handling Services” - demand cannot be upheld. Appeal allowed in part.
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