TMI Blog2014 (11) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... the wagons. The contention of the appellant is that this activity comes under the scope of transportation of goods by road whereas the Revenue held that the activity comes under the scope of cargo handling service. after taking into consideration the activity undertaken in the mines, which is similar to the activity undertaken by the appellant, held that the activity such as hiring of pay loader ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority whereby a demand of ₹ 69,89,024/- is confirmed with interest and penalties were also imposed on the ground that the appellants provided cargo handling service. 3. The contention of the appellant is that the appellant entered into work order received from M/s. Western Coalfields Ltd. for transportation of coal from Saoner Group of Mines to B.G. Railway Siding and for h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of similar activity under transport of goods by road service. The Tribunal in this case specifically held that the activity comes under cargo handling service. 6. We find that the appellants have undertaken the activity under the work order which is for hiring of tipper for loading of coal from mines to B.G. Siding at Saoner and also hiring of loaders for loading of coal into tippers and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 7. We find that the provisions of the above section are interpreted by the Hon'ble Orissa High Court in the case of Coal Carriers (supra). The Hon'ble High Court, after taking into consideration the activity undertaken in the mines, which is similar to the activity undertaken by the appellant, held that the activity such as hiring of pay loader for mechanical transfer within the min ..... X X X X Extracts X X X X X X X X Extracts X X X X
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