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TMI Blog2016 (2) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the category of cleaning services, we remand the matter back to the adjudicating authority for limited question of requantification of the demand, interest and penalties by reduction of the value indicated for loading and unloading of coal, movement of coal etc. - Decided partly in favor of assessee. - Appeal No.ST/679 &729/10-Mum - Final Order Nos. A/2585-2586/2015-WZB/STB - Dated:- 5-8-2015 - MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND MR. C.J. MATHEW, MEMBER (TECHNICAL) For the Petitioner : Shri. A.K. Coswani Adde. Comm(AR) For the Respondent : Shri. Bharat Raichewdani, Advocate ORDER PER: M.V. RAVINDRAN These two appeals are directed against order-in-appeal no. AKP/251/NSK/2010 dated 31-08-2010. 2. Revenue is aggrieved by the impugned order that the first appellate authority has not upheld the tax liability of services rendered under Business Support Services and Cargo Handling Services as also non imposition of penalties; while the appellant ssessee is aggrieved by the impugned order that the first appellate authority has confirmed the demand of service tax under Cleaning Agency Services . 3. We have heard both sides and perused the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived at revised gross value of ₹ 2,80,33,390/-. And thereby reduced the demand to ₹ 8,21,865/- from ₹ 10,41,271/-. SCN alleges that appellant has provided the services off removal, collection loading transportation and unloading of coal mill rejects, RCF coal and ash from the unit and these activities appear to fall under the category of Business support service. To this, contention of appellant is that the activity performed by them does not have any contention of appellant is that the activity performed by them does not have any ingredients of the definition of above service. They have also enclosed sample copy of work order No. CGM/NTPS/Plan-II/W-3083/47/RC-6313/09125 issued by Maharashtra State Power Generation Company Ltd. (MSPGCL), Nashik Thermal Power Station, Elkhart. The work order is issued for the work of removal, collection, loading, transporting and unloading of coal mill reject, RCF Coal and ash from units 3,4 5 Stg. II. In order to see whether this work is covered or not, the definition of Business Support Service given under Section 65 (104c) of Finance Act, 1994 is required to be referred to, which is as under:- Section 65 (104c) support s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be an odd man if included in the indicative list. Thus if rule of ejusdem generis is applied, the activity of appellant viz. removal, collection, loading, transportation and unloading of coal mill rejects/ach cannot be attached to the indicative list. The list clearly suggests that services covered are not mainly related to production/manufacturing activity rather it covers the services mainly in relation to marketing/accounting/administration/management. The appellant is providing service to Thermal power Station who is engaged in production/generation of electricity. I thereof ore hold that the activity of appellant viz. removal, collection, loading, transporting and unloading of coal mill reject, RCF Coal and ash for which service tax is demanded and confirmed under the category off Business Support service is not sustainable and order to this extent is required to be set aside. 10.1 Show cause notice was issued demanding service tax of ₹ 18,68,069/- on Cargo handling service considering taxable value of ₹ 2,24,88,042/-.After careful reworking, JC has arrived at revised taxable value to ₹ 2,22,11,793/- and thereby reduced the demand to ₹ 18,64,805/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgo handling services. 3.1 The services provided in relation to export cargo and passenger baggage are excluded from tax net. 3.2 Mere transportation of goods is not covered in the category of cargo handling and is therefore not liable to service tax. As per above clarification the service of packing, unpacking, loading and unloading of goods meant to the transported by any means of transportation namely truck, rail ship of aircraft is covered. In the present case the appellant is providing the service of unloading of coal but not for the purposes of transportation but the unloading is done due to receipt of coal at Thermal Power Station. Nodoubt after unloading, the coal is stored at NTPS but same is not transported by any means of transportation namely truck, rail, ship or aircraft. It is shifted from unloading point to storage point by means of conveyor system. Hence, I find that activity of appellant is not covered under the category off Cargo handling service. 10.3 My above view is supported by Hon ble Rajstan High Court s decision in the case of S.B. Construction Co. Vs. Uol reported at 2006(4) STR 545 (Raj) in which it was held that since no vehicle is inv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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