TMI Blog2020 (1) TMI 1450X X X X Extracts X X X X X X X X Extracts X X X X ..... r the contracts. Such incidental activities of loading and unloading undertaken by the appellants cannot give the entire contracted activities the character of cargo handling services . The coverage under cargo handling service would extend ordinarily to what is commercially known as cargo carried as freight in a ship, airplane, rail or truck. As such, the activities undertaken by the respondents are primarily in the nature of mining activities comprising of excavation, transportation and feeding of iron ores to the crusher plant, etc. and these activities may incidentally involve some loading and unloading. The same cannot however be covered under the category of cargo handling service as what is carried cannot be commercially call ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blast hole drilled by the appellant was to be blasted by the Corporation with explosives on chargeable basis. (b) The appellant was to excavate and raise the blasted iron ore by mechanized means and transport the same to the dry screening plant of the Corporation within the mine area. (c) The dry screening plant of the Corporation was to be operated and maintained by the appellant. At the said plant, the ore was to be screened to produce CLO and fines. (d) Oversize ore was to be transported by the appellant to a crushing and screening plant to be installed, operated and maintained by it where it was to produce CLO and fines by crushing and screening of the oversize ore. (e) The CLO and fines so produced by the appellant were to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the work or any portion thereof if any manner whatsoever. (j) The contract fixed the rate at which the appellant was to be paid in the first, second and third years. The rate was split one for the drilling, excavation and raising of iron ore, transport of the ore to the dry screening plant/crushing and screening plant and crushing and screening of the ore to produce CLO and fines and the other for the transportation of the CLO and fines from the said plants to the stockyard/railway siding. However, payment was to be released to the appellant only in respect of the quantity of finished products transported from the Corporation s dry screening plant or the appellant s crushing and screening plant to the stockyard/railway siding on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not render any cargo handling service. The appellant merely moved the goods produced by it from the place of production to the designated place within the premises of the corporation. The loading and unloading of the goods produced by the appellant was merely incidental and in fulfillment of its contracts with the corporation to mine iron ore, process/produce the CLO and fines and transport the goods produced to the place designated by the corporation within its premises. The relation between the appellant and the corporation was not that of consignor or consignee. He further submitted that the show cause notice was barred by limitation since none of the conditions precedent for invoking longer period existed and/or fulfilled or satisfied. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant vide the contract. 7. We are of the view that the activities undertaken by the appellants under the impugned contracts primarily involves excavation and transportation of iron ore subsequent to blasting in the iron ore mines and feeding of iron ore to the crusher plant. The activities incidentally may involve some loading and unloading of iron ore while carrying out the principal activities under the contracts. Such incidental activities of loading and unloading undertaken by the appellants cannot give the entire contracted activities the character of cargo handling services . Cargo handling service means (i) Loading, unloading, packing or unpacking of cargo, and includes (ii) Cargo handling services provided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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