2015 (6) TMI 969

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..... Bombay High Court [2009 (3) TMI 29 - BOMBAY HIGH COURT], we are of the view that the appellants have made out a strong case for waiver of pre-deposit and we order accordingly staying the recovery of the impugned liabilities during pendency of the appeal. - Stay granted. - ST/50916 & 50918/2014-CU(DB) in ST/Stay/51074 & 51076/2014 - Stay Order No.52161-52162/2015 - Dated:- 30-6-2015 - Mr. G. Rag .....

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..... ng was post mining activity and hence its classification under mining service was incorrect. 2. Ld. Counsel on the other hand stated that activity was in relation to mining service and supported the impugned orders. 3. We have considered the contentions of both sides. We find that in the case of Indian National Shipowners Association (supra), the Bombay High Court held as under: 41.This .....

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..... d 12-11-07 it was clarified that handling and transportation of coal/mineral from pit head to a specified location within mine/factory or transportation outside the mine being post-mining activities are chargeable to service tax under the relevant taxable services i.e. Cargo Handling Service and Goods Transport by Road. 4. In view of the aforesaid judgement of Bombay High Court, we are of the .....

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