TMI Blog2022 (8) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... f dolomite, within the respective areas under West Bokaro Mines, Chhattisgarh and Gomardih Dolomite Mines. HELD THAT:- From the Show Cause Notice and the Order-in-Original, it is found that it is not in dispute that the transport services have been provided within the mining area of TSL by the Respondent and the same relates to Transportation of raw coal from colliery pit head to power plant and crusher plant and there from to the washeries; railway sidings, stock yard and such other destinations as specified by TSL and transportation of dolomite, within the respective areas under West Bokaro Mines, Chhattisgarh and Gomardih Dolomite Mines - when it has not been disputed by the Appellant Revenue that the transport activities have been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acuation, loading and transportation of dolomite, within the respective areas under West Bokaro Mines, Chhattisgarh and Gomardih Dolomite Mines 2. The Department is in appeal against the impugned Order-in-Original No. 02-COMMR-ST-1-KOL-2014-15 dated 23.03.2015 passed by the Commissioner of Service Tax-1, Kolkata wherein inter alia he dropped the demand of service tax amounting to Rs. 7,18,33,115/- on Mining services during the period 2009-10 to 2011-12 under section 73(1) of the Finance Act, 1994 by holding that the activity of transportation within the mines as per the work orders submitted by the Respondents herein cannot be classified as mining services. The Department is in appeal on the ground that the Respondents have provided mini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers. Further, he reiterated the order in original for confirmation of demand under site formation services and maintenance and repair services. 4. The Ld. Advocate, appearing for the Respondent extensively referred to the contents of the agreement and also rate schedules of payment for various activities agreed upon, as per the said agreement. He stated that the Ld. Adjudicating authority has after due consideration and settled legal position held that the activities of transportation within the mining area cannot be classified as Mining services. He also relied upon the judgment of the Hon ble Supreme Court in the case of Commissioner of Central Excise and Service Tax, Raipur Vs. Singh Transporters [MANU/SC/1177/2017/ 2017[4] G.S.T.L. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opped. A copy of the said Order-in-Original dated 31.01.2012 are at Page 80 of the Reply to the Appeal filed by the Respondent. 6. Further, he also pointed that Ld. Adjudicating authority has correctly allowed the deduction from total taxable service value amount comprising of notional income from interdivisional transfers and contra items after discussing at length the meaning of contra items and also its impact on tax. 7. Heard both sides and perused the appeal records. 8. We find that the short issue to be decided in the current case relates to whether the activity of the Respondent merits classification under GTA services or under mining services. 9. From the Show Cause Notice and the Order-in-Original, we find that it is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t June, 2007 period. The difference in time is relevant in view of the insertion of Section 65(105)(zzzy), extracted above, effective from 1st June, 2007. 5 . Be that as it may, even if the relied upon judgment in the case of Arjuna Carriers (supra) is of no consequence to the present case, we are of the view that the activity undertaken by the Respondent i.e. transportation of coal from the pit-heads to the railway sidings 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 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. 6 . The reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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