2017 (10) TMI 288

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..... s on contract basis - Held that: - The issue whether loading/unloading of limestone and rejects in mining area would fall under ‘Cargo handling services’ is covered by the judgment in the appellant’s own case Commissioner Vs. Thriveni Earthmovers [2017 (1) TMI 717 - SUPREME COURT], where it was held that the services are not in the nature of Cargo Handling Services - appeal dismissed - decided aga .....

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..... payment of service on the above activities. Accordingly, show cause notice was issued proposing to demand service tax along with interest and to impose penalties. The said show cause notices were adjudicated and the adjudicating authority confirmed the demand along with interest and penalties. Aggrieved by the said adjudication order, the respondent herein filed appeals before Commissioner (Appe .....

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..... .) allowed the appeals of the respondent herein. In the said decision, the Tribunal has held that movement of limestone and rejects was not transportation of goods. It is held that movement of limestone and rejects in the mining area undertaken by the appellants are covered by the entry mining of mineral, oil, gas and the said activity cannot be taxed under cargo handling service for the per .....

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