TMI Blog2024 (4) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... The findings of Bombay High Court in the case of INDIAN NATIONAL SHIPOWNERS' ASSOCIATION VERSUS UNION OF INDIA [ 2009 (3) TMI 29 - BOMBAY HIGH COURT] have been quoted by the Adjudicating Authority and it has been held that the transportation of coal as performed by the Assessee herein on tippers/trucks upto siding has no direct/indirect nor any proximate relation with the mining of coal (minin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y with the clarification that in case absence of the Respondent today, the matter shall be heard on merits and shall be disposed off. Accordingly, further adjournment awaiting respondent s presence is dispensed with. Ex-parte arguments on behalf of the Department, heard. Written synopsis has also been placed on record. 2. We observed that the department has filed the impugned appeal to assail the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders awarded, the respondent-assessee is providing handling (loading/unloading) of coal and transportation from bunkers of Nehariya UGM to EDC sidings including unloaded. Hence, the activities were rightly proposed to be covered under the mining services. The services being provided at mines are liable to tax, hence, the proposed demand has wrongly been set-aside. 4. Decision in the case of Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted as 2017 TIOL 249 (S.C.). The findings of Bombay High Court in the case of Indian National Shipowners Association vs. Union of India reported in 2009 (14) STR 289 (Bom.) have also been quoted by the Adjudicating Authority and it has been held that the transportation of coal as performed by the Assessee herein on tippers/trucks upto siding has no direct/indirect nor any proximate relation with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order under challenge. 8. We observe that the decision and the Circular as relied upon by the appellant pertain to the period prior the decision of the Hon ble Supreme Court in the case of Singh Transporters (supra) case, it has rightly been held by the adjudicating authorities below that the controversy in question has been put at rest by the said decision wherein the transportation of mine go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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