TMI Blog2018 (4) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (7) TMI 494 - SUPREME COURT] the Hon’ble Supreme Court held that the transportation of coal from pit heads to railway sidings is an activity of goods transport and not mining service. Liability of tax - reverse charge mechanism - Held that: - the Appellant were charging separately for service of screening and transportation by raising separate bills - In case of Jai Jawan coal Carriers [2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst Order-in-Appeal dt. 15.02.2013 passed by the Commissioner (Appeals), Pune II. The brief facts of the case are that the Respondent are engaged in shifting of Mineral Ore from the Mining Pit head to the Stock yard within the mining area. They were issued show cause notice demanding service tax of ₹ 24,58,615/- for the period April 2008 to March 2011 under the category of Mining Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected. That the Board Circular No. 232/2/200 6 CX.4 dt. 12.11.2007 relied upon by the Appellate Authority on post mining service is clarificatory in nature whereas mining service was made taxable w.e.f 01.06.2007. He relies upon judgment of Tribunal in case of Thriveni Earthmovers Pvt. Ltd. 2009 (15) STR 393 (TRI). 3. Shri V.B. Gaikwad, ld. Advocate appearing for the Respondent submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portation are defined in that case the transportation is treatable as separate contract and the liability of payment of service tax is on recipient of Service. We further find that in case of Singh Transporter (supra) the Hon ble Supreme Court held that the transportation of coal from pit heads to railway sidings is an activity of goods transport and not mining service. Thus respectfully following ..... X X X X Extracts X X X X X X X X Extracts X X X X
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