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TMI Blog2014 (12) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered as a mining service. When the activity is undertaken in the mining area and it has to be treated as mining work only and he relies on Mining Act as done by the adjudicating authority. It is appropriate that in this case the requirement of predeposit is waived and stay is granted for 180 days from the date of this order and we do so - Stay granted. - ST/20475/2014-DB - MISC ORDER No.21492 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining service, demand has been confirmed against the contractor. Now the demand has been confirmed against the sub-contractor also on the same service. He also submits that appellant was undertaking operations through hired vehicles and operations were conducted in individual trucks and the actual activity was only service of transportation and the amount paid was also less than ₹ 750/- per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, such transportation is undertaken by mechanical systems, such as conveyor belt system, ropeway system, merry-go-round systems etc., and the same is not transported by road, no service tax would be chargeable. Service tax is, however, chargeable under cargo handling service, even if the loading, unloading and similar activities are done using mechanical systems. 3. He submits that as can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove judgments the inevitable conclusion that follows is that the services rendered by a person must have a direct or a proximate relation to the subject matter of the taxing entry and the context in which the words in relation to are used has to be borne in mind to judge the extent of the scope of an entry which may be of wide amplitude. In the circumstances of the case services having remote co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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