TMI Blog2013 (10) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... ceiver and the activity was one of transport by road and therefore there was no liability under mining service category - the reliance placed by the appellant on the circular issued by the Board which also clarifies that post-mining activity of transportation of the iron ore cannot be covered under mining service – Relying upon Indian National Shipowners’ Association vs. UOI [2009 (3) TMI 29 - BOMBAY HIGH COURT ] - activities which had direct relation to mining were covered under transport of goods by air and road was covered by separate entries - There was no separate entry for transport by sea - The fact that charter hire of vessels was brought to tax indicated that the said entry was to cover transport by sea - the appellant had made out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. The Board clarified that after 1.6.2007 these services are classifiable either under cargo handling service or goods transport by road depending upon the method adopted for transportation of the minerals and Board also clearly said that these activities are post-mining activities. He also submits that Hon ble High Court of Bombay in the case of Indian National Shipowners Association vs. UOI: 2009 (14) S.T.R. 289 (Bom.) considered this circular and they had also taken the same view. 3. Learned Commissioner (AR) reiterates the observations of the Commissioner in the impugned order to confirm the demand. 4. We have considered the submissions made by both the sides. The learned counsel had submitted that besides undertaking transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g activities were defined in the said circular to cover any activity in relation to the earth at pre-mining stage or the actual operation of mining of minerals. It was clarified that services in relation to both exploration and exploitation of mineral, oil or gas were comprehensively brought under the service tax net. By a further circular dated 12-11-07 it was clarified that handling and transportation of coal/mineral from pit head to a specified location within mine/factory or transportation outside the mine being post-mining activities are chargeable to service tax under the relevant taxable services i.e. Cargo Handling Service and Goods Transport by Road. 42. Thus activities which had direct relation to mining were covered by entry (z ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
