9911796707
TMI Blog2012 (5) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... [2008] 12 STT 433 (Kol - Cestat). Accordingly, waiver of pre-deposit was allowed. 2. It is the grievance of the appellants that service provided by the appellants to the recipient of the service was for movement of coal from mine surface to tip head within the mine area. Such an activity was also examined by South Eastern Coal Fields Ltd. and that concern being recipient of service clarified by a communication dated 13th March, 2008 that mechanical transportation of coal into tippers was at face and transportation was from mine face to surface. Such an activity was carried out within the mine i.e. before tip head. When the activity carried out by the appellants is clear from the above communication the appellant cannot be denied benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L by deploying its own payloaders. The general terms and conditions of the said agreement inter alia mention the obligations of the contractor viz. M/s. ACCPL apart from the task of loading of coal into the tipper trucks by its own payloaders. Some of them are re-produced below: (i) The Ex-Servicemen Transport Company shall load coal into tippers from various quarries, faces, surfaces and stocks of the Company i.e. SECL with their own payloaders. The quantity of coal loaded is approximate and may vary in actual practice. (ii) The Ex-Servicemen Transport Company shall employ only competent, skillful and orderly men to load the coal. (iii) The Ex-Serviceman Transport Company shall furnish the details of equipm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the collieries of the Company. They shall not use the said payloaders for any other work. (xi) The time allotted for execution of the loading of coal stipulated in this connection will be strictly observed by the Ex-Servicemen Transport Company. The loading work shall be carried on by the Ex-servicemen Transport Company throughout the stipulated period of the contract with due diligence. (xii) The Ex-Servicemen Transport Company shall be paid on the basis of weight as recorded at the weighbridge at the colliery. In case the weighbridge goes out of order, the payment will be made on volumetric measurement taken at the respective colliery. (xiii) The Ex-Servicemen Transport Company shall not sub-let the work to any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s responsibility of the appellants. The appellants were required to confirm the quantum of loading by volumetric measurement. 7. Reading of relevant clauses of agreement extracted in show cause notice does not throw light that loaders were let out by appellant with the concurrent obligation of loading of coal. When there was no letting out of loaders, entire activity was to discharge the obligation of loading of coal within the mining area as is observed-aforesaid. Mere loading of coal within the mining area does not amount to Cargo Handling Service as has been held in the case of Sainik Mining & Allied Services Ltd. (supra) and there is no instruction from Revenue whether that order of Tribunal has been reversed or stayed by any higher co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants cannot be dealt unequally under the law. Since the basis of allegations in the show cause notice was as aforesaid and that is same in all the cases, the decision in the present batch of appeals shall not be different as that was held in Sainik Mining &. Allied Services Ltd. (supra). 10. Shri Soni, learned D.R. also raised the plea that Para 8.3 of the show cause notice comes to rescue of Revenue. We have perused that paragraph. We are satisfied that the said paragraph does not contradict the salient features of the agreement contained in Para 4 of the show cause notice. It was not shown to us that railway sidings were away from mining area and does not come within the geographical territory thereof. Had there been siding elsewhere o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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