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TMI Blog2013 (6) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... tation of coal from different stock yards to crushing site, for NCL. (ii) Manual breaking of coal for NCL. (iii) Transportation of coal from stock yard of the factory to conveyer belt of the factory for KCIL. (iv) Transportation of fly ash from Ash dykes for NTPC. (v) Unloading of coal rakes and transportation of coal to factory yard for IGL. (vi) Preparation of site for mining by drilling, blasting, earth work, excavation, transportation of soil, handling at dump site etc. for NCL. 2. Revenue was of the view that the above services provided by them was classifiable under the entry for 'cargo handling service' and "Site Formation and Clearance Excavation and Earth Moving Services" and service tax was payable which was not paid. So the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax and the recipients are paying such service tax. The appellant submit that though there was direction from the Tribunal in the last round of proceedings to consider the submissions of the appellant and pass speaking order, the Commissioner has not considered the submissions of the appellant and passed orders on their submissions. It is also their submission that activity related to mining cannot be covered by the definition of site formation and also that transportation of goods within the mines or within a factory will not be covered by the entry for Cargo Handling Service because at that stage the goods are not "cargo". They rely on the decision of the Hon'ble Jharkhand High Court in the case of Modi Construction Co. v. CCE, Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered arguments on both the sides. The contract is mostly in relation to mining activities and transportation of goods within the mines or within a factory though it appears that there is some activity relating to loading of coal in railway wagons and unloading of coal from railway wagons at which stage the goods may be considered as "cargo". But we have not been able to find any separate amounts charged for such loading of cargo in railway wagons unlike the facts in the case of Gajanand Agarwal (supra). Prima facie it appears to us that the activities were related to mining and transportation of goods within a mine or a factory. Further it appears that for transportation activities service tax is also being discharged by the recipient ..... X X X X Extracts X X X X X X X X Extracts X X X X
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