TMI Blog2008 (7) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... ansfer of coal from the coal face to tippers and subsequent transportation of the coal within the mining area, does not come under the purview of cargo handing service – stay granted - ST/116/2008 - S/431/2008-WZB/C-I/(CSTB), - Dated:- 29-7-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri A.K. Srivastava, Member (T) Shri V. Sridharan, Advocate, for the Appellant. Shri Manish Moha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sainik Mining Allied Services Ltd. v. CCE.C ST. Bhubaneshwar, 2008 (9) S.T.R. 531, the relevant extract of which is reproduced herein below:- "7. As we had noted in the case of M/s. ITW India Ltd. (cited supra), the cargo handling service under Section 65(21) of the Finance Act, 1994, means- (i) Loading, unloading, packing or unpacking of cargo, and includes - (ii) Cargo handling serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is carried as freight in a ship, plane, rail or truck and the activities undertaken by the appellants in terms of the contracts on behalf of M/s. MCL to move coal within mining area do not fall in the category of cargo handling service. Moreover, the activities undertaken are principally the transportation of coal within mining area and hence, the gross amounts received for the same cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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