TMI Blog2017 (11) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in Hazaribagh Mining & Engg. Pvt. Ltd. vs CCE.,C&ST, BBSR-I [2016 (12) TMI 1131 - CESTAT, KOLKATA] held that the tax liabilities in these type of activities will arise only from 01.06.2007 under mining services and cannot be taxed under Cargo Handling Services - appeal allowed - decided in favor of appellant. - S.T. Appeal Nos.85 & 1505 of 2011 - ST/A/57436–57437/2017-CU[DB] - Dated:- 30-10-2017 - Mr. (Dr.) Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Ms. Neha Garg Sh. S. Jain, ARs for the revenue Sh. Sandeep Mukherjee, Advocate for the respondent ORDER Per: B. Ravichandran These two appeals by Revenue are interconnected with reference to the dispute regarding tax liability of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Ld. AR for the Revenue elaborated the grounds of appeal. He submitted that the Commissioner (Appeals) fell in error in deciding the correct scope and classification of the activities undertaken by the respondent assessee for NMDC. He submitted that in terms of clarification dated 12.11.2007 issued by the Board the Commissioner (Appeals) should have upheld the demand against the respondent under Cargo Handling Services . 3. Ld. Counsel for the respondent-assessee contested the appeals by the Revenue. He submitted that the nature and scope of activities undertaken by the appellants have been examined in detail by the Commissioner (Appeals) before arriving at the finding. In fact, the nature of work undertaken by the respondent in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ows that they are engaged in transportation of materials. This shows that they are entrusted the work transportation and hence the amount paid in respect of contract order includes payment for this service also. The contract shall transport the fine ore by the road as directed by the engineer in charge of the work and shall be responsible for sprinkling water on road during the working hours for suppression of dust. He shall be solely responsible for maintaining the road in good condition. This shows that they are entrusted the work of maintenance and repair work of road and hence the amount paid in respect of contract order includes payment this service also. The contractor should responsible for safety and maintain discipline c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the entire demand on this count is liable to be set aside on merits. 5.5 The above discussion shows that the appellant has not only engaged in loading and unloading activity, but the work activity of the appellant is primarily related to mining activity as the appellant s main work in the instance case is excavating of iron ore and transportation of same to the various point. Loading and unloading work is incidental to the transportation work which is also within the maximum distance of 2.8 km that means transportation was within the mining area. Hence, the amount received by the appellant was for the all types of work entrusted in the work order and hence in view of this position entire service cannot be covered under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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