TaxTMI 
TaxTMI 
2019 (8) TMI 1687
X X X X Extracts X X X X
X X X X Extracts X X X X
....er deals with three show Cause Notices dated 20 March, 2012, 21 October, 2013 and 16 March, 2015 for different periods and though the three show cause notices were decided by a common order dated 28 March, 2013, three separate appeals were filed and all the three appeals are being decided by a common order. 2. The appellant is registered with the service tax department for taxable service "Mining Services" and "Cargo Handling Services". The period in dispute covered by the three Show Cause Notices is from March, 2008 to March, 2014. During the disputed period the appellant was engaged in rendering services of loading of coal from mining areas to pitheads/coal face and transportation of coal from coal face to dispatch poin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....42,44,063 S.77 NA 10,000 10,000 20,000 S.78 3,82,89,269 NA NA 3,82,89,269 5. The bifurcation of the demand prior to 1 July, 2012 and on and after 1 July, 2012 is as follows; Total demand for the period March, 2008 to June, 2012 4,48,19,354 Total Demand for the period July, 2012 to 31.03.2014 3,59,10,537 Grand Total 8,07,29,891 6. The Order-in-Original confirms the demand made in the three Show Cause Notices for the entire disputed period under "Cargo Handling Services". According to the appellant, there were two separate agreements, namely, a loading agreement and a transport agreement. Under the loading agreement, the activity undertaken b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iance upon the findings recorded in the order. 10. The activity of movement of coal within the mining area from pitheads to railway siding from trucks/motor vehicles is taxable under the "Goods Transport Agency" services as was observed by the Supreme Court in Singh Transporters and the relevant portion of the judgment is reproduced below: ".....................We are of the view that the activity undertaken by the respondent i.e. transportation of coal from the pit-heads to the railway siding within the mining areas is more appropriately classifiable under Section 65 (105)(zzp) of the Act, namely, under the head "transport of goods by road services" and does not involve any service in relation to " mining of mine....
X X X X Extracts X X X X
X X X X Extracts X X X X
....se contracts indicate the rates separately for the respective activities. The machinery used for the two activities are independent and unconnected with each other. Further it is seen that the total quantum of coal loaded at the coal face has no corelation with the total quantum of coal transported from the coal face to the railway siding. Simply because both the activities are to be performed within the mining area, is no reason to bundle the two together and to take the view that provision of one service is combined with an element of provision of the other service. The difference in the quantity of coal loaded and the quantity being transported clearly show that the appellant is not doing transportation the loaded coal is a continuous ac....