TMI Blog2011 (4) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... re concerned, the Appellants argue that the totality of the contracts demonstrated that there were no Cargo Handling Services done by the appellant. The service that was done was only loading and transporting of coal supplied from the mines - matter remanded to the learned Adjudicating authority, appeal itself is disposed of by way of remand - ST/892/2010 - ST/149/2011(PB) - Dated:- 5-4-2011 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service that was done was only loading and transporting of coal supplied from the mines. Such activity would not be taxable under Cargo Handling Service following the judgment of Bombay High Court in Wardha Coal Transport Pvt. Ltd. v. Union of India reported in 2009 (13) S.T.R. 490 (Bom.). While arriving at the judgment in Wardha Coal, the Hon ble High Court has taken note of the Tribunal s de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eep the matter pending. Therefore, dispensing the pre-deposit, we remand the matter to the learned Adjudicating authority who shall look into the details stated in the show cause notice and also give fair opportunity to the appellant to give submissions and then give his findings considering each of the contracts and judgments in the matter and pass appropriate order. 7. In view of our decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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