9911796707
TMI Blog2017 (11) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... Mineral Development Corporation Limited (NMDC), Bastar District. The respondent - assessee are engaged in providing a range of services to NMDC with reference to mining, transportation, loading of iron ore for NMDC in their mines. The Revenue sought to tax their activities under 'Cargo Handling Services' for the period 16.08.2002 to 04.02.2007. The proceedings initiated against the respondent-assessee concluded by original order dated 22.03.2010. The service tax demand of Rs. 35,72,444/- was confirmed against the respondent alongwith penalty of equivalent amount under Section 78 and further penalties under Section 76 and 77 of the Finance Act, 1994. On appeal, the Commissioner (Appeals) vide order dated 15.09.2010 set aside the original or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent, held that the respondent have undertaken a variety of activities in pursuance of the composite contract and the same cannot be taxed under 'Cargo Handling Services'. He relied on various decisions of the Tribunal in support of his finding. Accordingly, ld. Counsel submitted that there is no merit in the appeals filed by the Revenue. 4. We have heard both the sides and perused appeal record. 5. The impugned order listed 11 work orders and gave the gist of description of work. On a perusal of work order, it is clear that the respondent-assessee are engaged in mechanised excavation, loading and transportation of iron ore fines in tippers. The operation is mechanised and the nature of loading activities and the distance of transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usive responsibility of the contractor and same should be maintained by them. Thus, the amount paid for executing the contract order also includes charges of marinating HEM equipment. The contractor should ensure availability of adequate number of equipment for transportation. Thus, the amount paid for executing the contract order also includes charges of providing equipment for transportation. On a perusal of the description of work as mentioned in contract order, I find all the eleven work contracts are comprehensive in nature. Only part of the work in each of them relate to loading unloading of goods so as to come within the scope of the definition of GTA, and other relates to excavation etc. In order to cover such activities eithe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder, we note that the Tribunal in the case of Kanak Khaniz Udyog Vs. CCE, Jaipur-II - 2017 (52) STR 46 (Tri. Del.) and in Hazaribagh Mining & Engg. Pvt. Ltd. Vs CCE.,C&ST, BBSR-I -2017 (49) STR 289 (Tri. Kol) held that the tax liabilities in these type of activities will arise only from 01.06.2007 under mining services and cannot be taxed under Cargo Handling Services. We also note that the reliance placed by the ld. AR on the decision of the Tribunal in Shreem Coal Carriers (P) Ltd. Vs. CCE, Nagpur - 2015 (37) STR 1067 (Tri. Mumbai) is of no relevance to the facts of the present case. As noted above the work orders have been examined in detail and we note that the nature of activities as such that these cannot be held to be 'Cargo Handlin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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