9911796707
TMI Blog2019 (1) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... portation of coal from mining area either to washery or to the railway siding by employing tippers and trucks for this purposes. The scope of work included loading of the coal from mining area to the washery or to the railway siding, transportation thereof and thereafter unloading of the coal either at washery or at the railway siding. The Department has entertained a view that loading and unloading of the coal for mining area and transport of the same within the mining area is more appropriately classifiable under the category of "Cargo Handling Service", and therefore, same should have been classified by the appellant under the "Cargo Handling Services" rather than Goods Transport Agency Service. A Show Cause Notice dated 18/10/2013, came ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of trippers including mech.unloading. Weighment of tripping trucks will be done at Tandsi & Nandan Washery Lead of 20-20 Kms. (Average) Daily rate of transportation: 800 tonnes. JOB No.2) (a) Loading of coal from bunker of Tandsi 1 & 2 and 3 & 4 under gravity by6 hiring of equipment such a trippers and transportation to ground stock and unloading. Lead 0 to 1.00 KM(Avg. 0.349 KMs.) As and when required, 40000 Tonnes 115.53/Te. 4621200.00 JOB No. 2(b) Loading of coal into tippers by hiring of equipment such as pay loader for transportation of coal to Nandan Washery. As and when required(Transportation part is included in Jon No.1) (The weighment will be done at loading point at Tandsi & unloading at Nandan W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xable service, is prima facie, classifiable under two or more sub-clauses of clause (105) of section 65, classification shall be effected as follows: (a) the sub-clause which provides the most specific description shall be preferred to sub-clauses providing a more general description; (b) composite service consisting of a combination of different services which cannot be classified in the manner specified in clause (a), shall be classified as if they consisted of a service which gives them their essential character, in so far as this criterion is applicable; (c) when a service cannot be classified in the manner specified in clause (a) or clause (b), it shall be classified under the sub-clause which occurs first among the sub-clause ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
