2017 (5) TMI 760

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... taxable from 01.06.2007 - whether assessee is liable to pay for above service under the head cargo handling services or not? - Held that: - the issue is no more res integra and is covered by the decision in the case of M/s. Thriveni Earthmovers Pvt. Ltd. Versus Commissioner of Central Excise, Salem [2009 (4) TMI 9 - CESTAT CHENNAI], where it was held that movement of limestone in the mining area .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... paying service tax under mining services, which became taxable from 01.06.2007. 2. They also do activities of shifting of minerals from pithead to a specified area located within the mines and also removing over burden at mining sites to other location within mining area and were not paying service tax on such activities. Revenue issued a Show Cause Notice dated 11.09.2009 demanding service ta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... material within the mining area does not come under the purview of Cargo Handling service. In the case of Thriveni Earthmovers Pvt. Limited Vs. Commissioner of C. Ex., Salem 2009(15) S.T.R. 393 (Tri.- Chennai) has held that movement of limestone in the mining area will be covered by the entry of Mining of mineral, oil, gas service which cannot be taxed under Cargo Handling Service for the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X