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2017 (5) TMI 760 - CESTAT NEW DELHI

2017 (5) TMI 760 - CESTAT NEW DELHI - TMI - 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 services, which became taxable from 01.06.2007 - whether assessee is liable to pay for above service under the head cargo handling services or not? - Held that: - the issue is no more res integra and is covered .....

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- FINAL ORDER NO. 56457 /2016-CU[DB] - Dated:- 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 of providing mining services and transportation activities within the mining area under agreement with M/s Wolkem Industries Ltd and M/s Wolkem India Limited from June 2007. They have been paying service ta .....

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nfirming tax demand of ₹ 64,63,967/- along 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 respondent. 4. The ld. Counsel for the appellant submitted that when the goods are moved within the mining area such goods cannot be considered as cargo. He relied upon the decision of the Tribunal in the case of Sa .....

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