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TMI Blog2013 (6) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal and stay application arise out of Order-in-Original No. 05/ST/2010/C, dated 15-4-2010 passed by the Commissioner of Central Excise Customs, Nagpur. 2. None appeared for the appellant and the appellant has sought adjournment of the case by one month on the ground that the personnel who is looking after the company s tax matters is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferent places within the mining area. The appellant was also required to hire equipment such as track mounted payloaders and tippers, track mounted excavators, etc. wherever required. For the services rendered, the appellant was paid consideration on cubic meter of sand supplied. The department was of the view that the activity undertaken by the appellant comes within the scope of Cargo Handling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andling Service and it is more appropriately classifiable under Goods Transport Agency Services for which recipient of the service, M/s. Western Coalfields Ltd. have discharged service tax liability and therefore, the impugned demands are not sustainable. 5. The learned Commissioner (AR), on the other hand, contends that the essential nature of the service undertaken is Cargo Handling Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgo Handling Service . Nevertheless, the recipient of the service, M/s. Western Coalfields Ltd. has discharged service tax liability under the category of Goods Transport Agency Service . For the movement of the coal within the mining area, this Tribunal in the case of Sainik Mining Allied Services Ltd. v. Commissioner of Central Excise, Customs Service Tax [2008 (9) S.T.R. 531] and Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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