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TMI Blog2022 (6) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Joint Commissioner under section 78 of the Finance Act, 1994 [the Finance Act] has been reduced from Rs. 16,17,017/- to Rs. 6,95,412/-. 2. A show cause notice dated 03.09.2012 for the period April 2007 to March 2012 was issued to the appellant mentioning:- "7. From the nature of services provided to M/s WCL, it can be seen that the Noticee have been given the work of loading, unloading and transportation of a particular quantity of coal from coalface to railway siding within the specified time frame. This work does not involve transport of a particular consignment handed over to the transporter for transportation and therefore does not necessitate issuance of consignment notes. Since the Noticee undertake the services of loading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period from April 2012 to March 2013. The appellant also filed a reply to this show cause notice. 6. The Joint Commissioner, however, by order dated 12.02.2014 adjudicated the aforesaid two show cause notices holding:- " 30. Thus, I find that activities of loading of coal into tippers by pay loaders, transportation of coal by tippers to the railway siding and unloading of coal, are chargeable to service tax under the cargo handling service as defined under section 65(23) of the Act for the period prior to 01.06.2007. However, from 01.06.2007, such activities performed by the contractor is chargeable to service tax under the category of 'mining service' as defined under section 65(105)(zzzy) of the Finance Act, 1994 as such activities ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appearing for the Department. 10. The issue involved in this appeal is as to whether the appellant had provided 'cargo handling service' for the period 01.04.2007 to 30.05.2007 and 'mining service' for the period 01.06.2007. 11. The taxable service of 'mining' defined under section 65 (105) (zzzy) of the Finance Act means any service provided or to be provided to any person by any other person, in relation to mining of mineral, oil or gas. The Commissioner has placed reliance upon the definition of "mines" under the Mines Act, 1952 and has observed that all processing including handling and movement of coal from one point of mines to dispatch point of mines are activities carried out in relation to mining of minerals. 12. This issue wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 65(105)(zzp) of the Act, namely, under the head "transport of goods by road service" and does not involve any service in relation to "mining of mineral, oil or gas" as provided by Section 65(105)(zzzy) of the Act. 7. The reliance placed on the definition of the term 'mines" under Section 2(j) of the Mines Act, 1952 does not assist the Revenue inasmuch as what would be indicated by the said definition is that a mine is not to be understood necessarily in respect of pit-heads of the mining area or the excavation or drilling underground, as may be, but also to the peripheral area on the surface. The said definition has no apparent nexus with the activity undertaken and the service rendered." 13. It would be seen that the Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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