TMI Blog2013 (6) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... acie it appears to us that the activities were related to mining and transportation of goods within a mine or a factory. - it appears that for transportation activities service tax is also being discharged by the recipient of the service as per legal provisions in this regard. In the case of activities sought to be classified under site formation service our prima facie view is that this activity is classifiable as mining activity and liable to service tax only from 1-6-2007 and such tax is being paid. - Prima facie case in favor of assessee - Stay granted. - ST/1779/2011 - Stay Order No. ST/S/858/2012-Cus(PB) - Dated:- 5-7-2012 - Ms. Archana Wadhwa and Shri Mathew John, JJ. Shri B.L. Narasimhan, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal and the Tribunal vide Final Order No. ST/79/2011, dated 18-2-2011 [2012 (24) S.T.R. 495 (Tri. - Del.)] remanded the matter to the adjudicating authority to pass a fresh speaking order after considering the submissions made by the appellants. While doing such de novo adjudication the adjudicating authority has passed order in respect of Show Cause Notice issued for the subsequent period also, i.e. Show Cause Notice dated 1-11-2010. The amount confirmed is Rs. 15.86 crore (approx.) under Cargo Handling Service and Rs. 0.29 crores and Site Formation Service for both the Show Cause Notices taken together. 2. The main argument on behalf of the appellant is that they are doing these activities in mining area and these activities a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue is seeing transportation as incidental to handling of goods. They submit transportation of goods for 30-34 km cannot be considered as incidental to handling of goods. It is their contention that the demand is not maintainable in view of the above decisions and their appeal may be admitted for hearing without pre-deposit of dues arising from the impugned order. 3. Opposing the prayer, the ld. AR for Revenue submits that preparing the ground for mining activity has been executed by the appellants in a few contracts and such work is appropriately covered by the entry for site formation and clearance, excavation and earthmoving and demolition services. It is also his argument that they are basically handling coal within the coal mines and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntal. Prima facie it appears the contract is for transportation and cargo handling is incidental. So classifying the service as cargo handling service is not warranted at this stage. 5. In the case of activities sought to be classified under site formation service our prima facie view is that this activity is classifiable as mining activity and liable to service tax only from 1-6-2007 and such tax is being paid. Demand of service tax under site formation service does not appear to be prima facie maintainable in this case where during the relevant period the definition did not cover the activity specifically and later a specific entry is introduced to cover the activity. So at this prima facie stage, we find that the appellants have made o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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