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M/s R.K. Singhvi & Company Versus C.C.E, Jaipur-II

Cargo handling service - shifting of minerals from pithead to a specified area located within the mines and also removing over burden at mining sites to other location within mining area - the appellant have been paying service tax under mining servi .....

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Earthmovers Pvt. Ltd. Versus Commissioner of Central Excise, Salem [2009 (4) TMI 9 - CESTAT CHENNAI], where it was held that movement of limestone in the mining area will be covered by the entry of “Mining of mineral, oil, gas service” which cannot .....

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d:- 28-11-2016 - Shri S.K. Mohanty, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Ms. Rinki Arora, Advocate for the Appellant Sh. Govind Dixit, DR for the Respondent ORDER Per V. Padmanabhan The appellants are engaged in the business .....

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e from 01.06.2007. 2. They also do activities of shifting of minerals from pithead to a specified area located within the mines and also removing over burden at mining sites to other location within mining area and were not paying service tax on such .....

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long with interest and penalties by classifying the activity as cargo handling service defined in Finance Act, 1994. 3. With the above background we heard Ms. Rinki Arora, ld. Advocate for the appellant and Shri Govind Dixit, ld. DR for the responden .....

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mmissioner of Central Excise, Cus. & S.T., BBSR 2008(9) S.T.R. 531 (Tri.- Kolkata), in which it has been decided that movement of material within the mining area does not come under the purview of Cargo Handling service. In the case of Thriveni E .....

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