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TMI Blog2018 (3) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... s and MGR wagons both with the help of contractor s payloaders -whether classified under Mining of Mineral, Oil or Gas Services or otherwise? Held that: - Central Board of Excise Customs C.B.E.C. Circular F. No. 232/2/2006-CX.4 dated 12/11/2007 has clarified that handling and transportation of coal/mineral from pithead to a specified location within the mine/factory or for transportation outs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Service Tax, Allahabad. 2. The brief facts of the case are that the appellants were engaged in providing transportation of coal in contractor s tipping trucks from Bina to Kakri Wharfwall (MGR-Anpara), including manual breaking of coal to (-) 200mm size and loading of coal into contractor s tipping trucks and MGR wagons both with the help of contractor s payloaders. It appeared to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from them under the provisions of proviso to Sub-section (1) of Section 73 of the Finance Act, 1994. On contest the said Show Cause Notice was adjudicated through impugned Order-in-Original dated 17/03/2015, wherein the Original Authority confirmed the demand and imposed equal penalty. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard the ld. Counsel for the appellant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tems. He has submitted in view of the said clarification by Central Board of Excise Customs that the activities of transportation undertaken by the appellant were not eligible to be classified as Mining of Mineral, Oil or Gas Services . 4. Heard the ld. A. R. for Revenue, who has supported the impugned Order-in-Original dated 17/03/2015. 5. Having considered the rival contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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