9911796707
TMI Blog2013 (9) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in the adjudication order. 2. The appellant/assessee entered into an agreement with Kota Thermal Power Station, Kota Rajasthan, inter alia for execution of works for smooth operation of coal handling system including clearing under coal handling operation circle for meeting coal consumption requirements of KTPS units stage (I) to (IV) by unloading of coal wagons at WT No. 1 to 5 and others specified operations in relation thereto. 3. Revenue issued a Show Cause Notice dated 10.11.2005 alleging, on the basis of information gathered from KTPS/Kota that the assessee had provided coal handling service to KTPS involving service tax liability of Rs.7,55,357/- in respect of receipts from KTPS, during 22.10.2003 to 14.9.2004. The SCN further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate determination which confirmed the primary determination by the adjudicating authority. 6. The ld. Counsel for the appellant contends that there are several decisions by this Tribunal as well as by the High Court of Rajasthan and Jharkhand which have taken the view that mere handling of coal and movement of the said goods from railway wagon to the site of Thermal Power Station with the aid of the wagon tipping system to be fed in the boiler bunkers through motor vehicles or any other means of transportation involved in such handling, would not constitute cargo handling service within the meaning of Section 65(23) of the Act. Ld. Counsel has referred the decisions of this Tribunal in J & J Enterprises Vs. CCE 2006 (3) STR 655 (Tri.-D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaning of expression 'loading' means the act of putting a load on a car, vessel etc.; that 'unloading' means disburdening or removing from; that cargo handling service is an adjunct service to the actual transportation of goods; and consequently pre-transportation activities like packing/loading and post-transportation activities like unloading/unpacking have been brought within the service tax net, a 'cargo handling service'. 10. Relying on the judgement of Orissa High Court in Coal Carriers, Revenue contends that assessee's activities clearly fall within cargo handling service and thus exigible to service tax; that neither the adjudication order nor the appellate order confirming the same suffer from any illegality warranting appellate i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee was assessed to service tax by the jurisdictional Commissioners and the appellate Commissioner within the territorial jurisdiction of the Rajasthan High Court. 13. The question before us is whether in the facts and circumstances of this appea, the decision of the Rajasthan High Court in SB Construction Company must govern interpretation of Section 65(23) or the contrary ruling of the Orissa High Court in Coal Carriers. 14. This Bench which is hearing the present appeal, located in New Delhi is neither within the territorial jurisdiction of the Orissa High Court nor the Rajasthan High Court. There is no direct decision delineating the interpretation of Section 65(23) of the Act by the Delhi High Court, that is brought to our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellate order is unsustainable for unjustified invocation of the extended period of limitation under the Proviso to Section 73(1) of the Act. Ld. Counsel would contend that (a) the assessee had bonafide believed that it was immunised to the charge of service tax and had based that this assumption on the Board's circular dated 1.8.2002 which interpretation has found resonance in the judgement of Rajasthan High Court in SB Construction. Reliance is placed for the contention regarding unauthorized invoocation of the extended period of limitation on the judgement of Supreme Court in Uniworth Textiles Ltd. Vs. CCE 2013 (288) ELT 161 (SC). The Supreme Court analysed the scope of Section 28 of the Customs Act, 1962 and having considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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