TMI Blog2020 (1) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... ading activities - HELD THAT:- The activities of hiring of pay loaders for loading of coal at pit head within the mines for internal transportation cannot be classified under the category of Cargo Handling Service - demand set aside. The Service Tax demand on the activity of hiring of pay loader for loading of coal into railway wagon at railway siding for outward transportation is taxable under the category of Cargo Handling Service - in respect of work orders for hiring of pay loaders for loading of coal at railway siding for outward transportation, the tax demand on merit is upheld but such levy to the normal time limit is restricted and the penalties set aside. Appeal allowed in part. - Service Tax Appeal No.132 of 2009 - FINAL ORDER NO. 76934/2019 - Dated:- 17-12-2019 - HON BLE SHRI P. K. CHOUDHARY, JUDICIAL MEMBER AND HON BLE SHRI BIJAY KUMAR, TECHNICAL MEMBER Shri Kartick Kurmy, Advocate for the Appellant Shri A. Roy, Authorized Representative for the Respondent ORDER PER P.K. CHOUDHARY : 1. This appeal is arises out of Order (Original) No.38/Commr./BOL/09 Dated 23-02-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional Director General, DGCEI, Kolkata, issued Show Cause Notice dated 15-10-2007, demanding Service Tax of ₹ 2,71,55,189/- under the category of Cargo Handling Service for the period from 16-08-2002 to 31-03-2007 along with interest and proposing penalties under Section 76, 77 and 78. Under Para 6 of the show cause notice at Page 96, out of total service tax demand of ₹ 2,75,60,137/-, Service Tax demand of ₹ 2,47,60,534/- is demanded on transportation of coal with incidental loading/unloading under the category of Cargo Handling Service and the balance Service Tax of ₹ 27,99,603/- is demanded on loading activities i.e. loading at pit head for internal transportation and loading of railway wagon for outward transportation under the category of Cargo Handling Service. 7. The Ld. Advocate for the Appellant, Sri Kartik Kurmy, submits that the Service Tax of ₹ 2,47,60,534/- is demanded on transportation contracts with incidental loading/unloading which cannot be classified under the category of Cargo Handling Service. In support of his contentions he relies on the decision of the Tribunal in the case of Tycoons Industries Pvt. Ltd. Vs. CS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 509 (Tri.-Del.), Singh Brothers Vs. CCE reported in 2009 (14) S.T.R. 552 (Tri.-Del.) and in the case of Sainik Mining Allied Services Ltd. cited supra dated 11-10-2018 and the demand is confined to normal period of limitation and penalties are waived. 9. Per contra the Ld. Authorised Representative for the Respondent supports the impugned Order. It is submitted by him that the services provided by the Appellant is clearly taxable under the category of Cargo Handling Services. He relies upon the decision of the Hon ble Tribunal in the case of Shreem Coal Carriers (P) Ltd. Vs. CCE reported in 2015 (37) S.T.R. 1067 (Tri.-Mum.) and in the case of Karamjeet Singh Co. Ltd. Vs. CCE reported in 2018 (17) G.S.T.L. 255 (Tri.- Del.). 10. The Ld. Advocate for the Appellant submits that the decision of the Shreem Coal Carrier (P) Ltd. is set aside by the Hon ble Bombay High Court and remanded back as reported in 2016 (42) S.T.R. J314 upon remand by the Supreme Court reported in 2016 (41) S.T.R. J49 and reported in 2016 (41) S.T.R. J304. 11. Heard both the sides and perused the appeal records. 12. We find from the impugned Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 27,99,603/- is confirmed on two kinds of contracts i.e. contract for hiring of pay loader for loading of Coal into tippers for transportation within the mines and hiring of pay loader for loading of Coal at the Railway Siding for outward transportation. There is no separate quantification of demand in respect of each of them. We find that the activities of hiring of pay loaders for loading of coal at pit head within the mines for internal transportation cannot be classified under the category of Cargo Handling Service as held by the Tribunal in the case of Sainik Mining Allied Services Ltd., cited supra and accordingly, Service Tax demand on the said portion of the demand out of ₹ 27,99,603/- is set aside. 16. We find that the Service Tax demand on the activity of hiring of pay loader for loading of coal into railway wagon at railway siding for outward transportation is taxable under the category of Cargo Handling Service as held by the Tribunal in the case of Gajanand Agarwal Vs. CCE reported in 2009 (13) S.T.R. 138 (Tri. - Kol.). However, in the case of Vishal Traders Vs. CCE cited supra and Singh Brothers Vs. CCE cited supra and Sainik Mining All ..... X X X X Extracts X X X X X X X X Extracts X X X X
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