TMI Blog2009 (3) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... go handling services and for the later period, the department wants to charge the appellants under the category of business auxiliary services as well as the cargo handling charges – held that - some of the activities undertaken are for transportation of coal inside the mining area etc. and hence, the amount for the same cannot be charged to service tax under the category of cargo handling service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r site formation services and from 1-6-2007 towards mining services. The present dispute relates to period 1-10-2003 to 9-9-2004 and 10-9-2004 to 15-6-2005. For the earlier period, the department wants to charge the appellants under the category of cargo handling services and for the later period, the department wants to charge the appellants under the category of business auxiliary services as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity undertaken by the appellants can be classified as cargo handling inasmuch as the coal produced by them were lifted and the same were loaded before they were transported to the power plant. As regards the movement of the coal within mining area, he states that such activity has been held not to be coming under the cargo handling services vide the following earlier decisions of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an amount of Rs. 15/- has to be considered as the cum-tax realization from their client. 4. The ld. Advocate also states that the classification of the activities undertaken in relation to the various mining activities, were not very clear till the Board issued a clarificatory Circular on 12-11-2007 and therefore, for the previous period, while the appellants are willing to pay interest on tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calculating the service tax on such cargo/handling charges taking the basis of Rs. 15/- per MT as the Cum-Tax realization. The appellants are also directed to pay interest due on such amount. As regards penalty, the classification in respect of the activity in the mining area was not clear and the clarificatory circular has only been issued by the Board later on. Hence, we waive the penalties in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
