TMI Blog2018 (2) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Salem [2009 (4) TMI 9 - CESTAT CHENNAI], where it was held that activity of loading and transportation of limestone and rejects from mine head to crushing premises under taken within mining area and covered by Mines Act, 1952 would not be taxable under Business Auxiliary Service - levy of service tax as business auxiliary services cannot then be sustained - appeal allowed. - ST/190/2009 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that these activities would fall within the fold of business auxiliary service and in proceedings initiated against the appellant, confirmed the tax liability of ₹ 23,70,189/- with interest thereof and imposition of penalties against them, which was upheld by the Commissioner (Appeals). Hence this appeal. 2. Today, when the matter came up for hearing, ld. counsel Ms. Minchu Maria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise, Salem Vs. R. Suresh Kumar Anr. Final Order No.42314 42315/2017 dated 26.9.2017. She submits that the very same services was again held as falling under mining services in the judgment of the Hon ble High Court of Chattisgarh in Union of India Vs. M/s. Spectrum Coal Power Ltd. - 2016 (41) STR 592 (Chattisgarh). 3. On the other hand, ld. AR Shri K.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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