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KM Movement Versus Commissioner of Central Excise Jaipur II

2016 (9) TMI 941 - CESTAT NEW DELHI

Classification - whether loading unloading (chute and manually), breaking of boulders and transportation of lead-zinc ore and spillage from different adits and dumps of Zawarmala and Barol Mines to specified site / mill crusher stockpile, transportat .....

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is no more res integra and has been the subject matter of various decisions of the Tribunal. One such reference can be made to the latest decision of the Tribunal in the case of Arjuna Carriers Pvt. Ltd. vs. CST, Raipur [2014 (11) TMI 1048 - CESTAT N .....

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category. Therefore, by following the same, the impugned order is set aside. - Decided in favour of appellant with consequential relief - Service Tax Appeal No. 195 of 2009 - Final Order No. 53164/2016 - Dated:- 23-8-2016 - Ms Archana Wadhwa, Member .....

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M/s. Hindustan Zinc Ltd. for execution of work namely loading unloading (chute and manually), breaking of boulders and transportation of lead-zinc ore and spillage from different adits and dumps of Zawarmala and Barol Mines to specified site / mill .....

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he goods, the recipient of services was discharging the service tax liability on reverse charge basis. However, Revenue entertained a view that the said services would be classifiable under the category of cargo handling services. They accordingly ra .....

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ble result. The adjudication authority confirmed the demand along with confirmation of penalties without extending the benefit of limitation also. 3. Hence the present appeal. 4. We find that the issue is no more res integra and has been the subject .....

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