2018 (2) TMI 288

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... imilar issue decided 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 activity of loading and transportation of limestone and rejects from mine head to crushing premises under taken within mining area and covered by Mines Act, 1952 would not be taxable under Business Auxiliary Service - levy of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... silt dam etc. Department took the view that these activities would fall within the fold of business auxiliary service and in proceedings initiated against the appellant, confirmed the tax liability of ₹ 23,70,189/- with interest thereof and imposition of penalties against them, which was upheld by the Commissioner (Appeals). Hence this appeal. 2. Today, when the matter came up for hearing, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... missioner of Central Excise, Salem Vs. R. Suresh Kumar & Anr. Final Order No.42314 & 42315/2017 dated 26.9.2017. She submits that the very same services was again held as falling under mining services in the judgment of the Hon'ble High Court of Chattisgarh in Union of India Vs. M/s. Spectrum Coal Power Ltd. - 2016 (41) STR 592 (Chattisgarh). 3. On the other hand, ld. AR Shri K.P. Muralidharan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X