2018 (2) TMI 687

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..... CESTAT CHENNAI] has set aside the demand for the earlier period holding 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 - appeal dismissed - decided against Revenue. - ST/252/2010 - 42908/2017 - Dated:- 9-11-2017 - Ms. Sule .....

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..... d of business auxiliary service and in proceedings initiated against the respondent, confirmed the tax liability of ₹ 1,95,426/- with interest thereof and imposition of penalties against them. In appeal, Commissioner (Appeals) set aside the adjudication order on the ground that the activity falls under mining activities. Hence department has filed this appeal. 2. Ld. AR Shri R. Subramaniy .....

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..... as reported in 2016 (45) STR J142 (SC). 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). 4. Heard both sides. 5. We find that the issue is squarely covered by the ratio of the Tribunal s decisions and Hi .....

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