9911796707
TMI Blog2014 (12) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent : Dr. A.K. Nigam, Addl. Commissioner(AR) ORDER Per : B.S.V.MURTHY; Demand has been raised on the ground that the appellant is providing mining service. The period involved is April 2008 to March 2010. Appellant is a proprietory concern. During the material period, according to the learned counsel, appellant was involved in transportation of iron ore from top to bottom and from one plo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f ore inside the mine and to outside the mine and it cannot be covered in the meaning of service since it is a post-mining activity. He relies on Circular F.No.232/2/2006-CX.4 dt. 12/11/2007. Paragraph 5 of the circular is relevant and the same is reproduced below:- 5. Handling and transportation of coal/mineral from pithead to a specified location withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mining of the ore and therefore it cannot be levied to tax under mining. He also relies upon the decision in the case of Indian National Shipowners' Association [2009(14) str 289 (Bom.)] wherein Hon'ble High Court of Bombay also took a similar view and draw our attention to paragraphs 42 & 47. The same are reproduced below for better appreciation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nections cannot be included in entry (zzzy) merely on the strength of the words 'in relation to'. 4. From the above, we find that prima facie appellant has made out a case for waiver and in our opinion, the activity cannot be considered as a mining service. Learned AR submitted several arguments and it was a submission that when the activity is undertaken in the mining area and it has to be treat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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