9911796707
TMI Blog2012 (4) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... :- Rajasthan High Court in S.B. Construction Corporation v. CCE - [2006 (8) TMI 28 - HIGH COURT OF JUDICATURE FOR RAJASTHAN (JODHPUR)] ruling that goods when moved within a factory cannot be considered as cargo. This is applicable for shifting of goods within mines also. Further the scope of the entry for cargo handling service was under dispute in the case of many assessees and there was bona fid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ell as rejected coal in various mines. They were also engaged in activities in relation to beneficiation/washing of coal and they were registered under the category of 'business auxiliary services' for paying tax on the activity relating the beneficiation and washing of coals. They were also receiving some payments towards loading and unloading charges of rejected coal. Revenue was of the view tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) has erred in waiving such penalty. 2. The ld. A.R. for Revenue submits that the Commissioner (Appeals) has upheld demand invoking the extended period of time and thus upholding the fact that there was suppression on the part of the Respondents and in such a situation penalty should not have been waived. It is the submission of A.R. that Commissioner (Appeals) has not recorde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in favour of assessees similarly situated as the present Respondent also supports the case of Respondent. At this stage the Respondent is not challenging the tax amount confirmed. The appeal filed by Revenue praying for imposition of penalty, only is under consideration. 5. Considering the history of the dispute about the scope of the entry for cargo handling service in many cases that has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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