2011 (4) TMI 952

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rated the liability - appellant has no hesitation to discharge that amount. So far as the other 13 contracts are concerned, the Appellants argue that the totality of the contracts demonstrated that there were no Cargo Handling Services done by the appellant. The service that was done was only loading and transporting of coal supplied from the mines - matter remanded to the learned Adjudicating aut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Cargo Handling Services done by the appellant. The service that was done was only loading and transporting of coal supplied from the mines. Such activity would not be taxable under "Cargo Handling Service" following the judgment of Bombay High Court in Wardha Coal Transport Pvt. Ltd. v. Union of India reported in 2009 (13) S.T.R. 490 (Bom.). While arriving at the judgment in Wardha Coal, the Hon' .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eard both the sides. 6. We are unable to find any scope to keep the matter pending. Therefore, dispensing the pre-deposit, we remand the matter to the learned Adjudicating authority who shall look into the details stated in the show cause notice and also give fair opportunity to the appellant to give submissions and then give his findings considering each of the contracts and judgments in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X