9911796707
TMI Blog2018 (3) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Rajesh Chhibber, Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Original No. (ST-157/2013) 09 of 2015 dated 17/03/2015 passed by Commissioner of Customs, Central Excise & Service Tax, Allahabad. 2. The brief facts of the case are that the appellants were engaged in providing transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gas Services to M/s NCL (Northern Coal Fields), Singrauli (M.P.) during the period from 01/04/2008 to 31/03/2013 from the Department, therefore, the appellants were called upon to show cause as to why Service Tax amounting to Rs. 1,40,81,855/- should not be demanded 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yor belt system, ropeway system, merry-go-round systems, etc. and the same is not transported by road, no Service Tax is, however, chargeable under "Cargo Handling Service", even if the loading, unloading and similar activities are done using mechanical systems." He has submitted in view of the said clarification by Central Board of Excise & Customs that the activities of transportation undertak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gas Services". Therefore, demand under "Mining of Mineral, Oil or Gas Services" raised through the said Show Cause Notice dated 04/10/2013, is not sustainable. We, therefore, set aside the impugned Order-in-Original dated 17/03/2015 and allow the appeal. The appellant shall be entitled for consequential benefit, as per law.
(Dictated & Pronounced in Court) X X X X Extracts X X X X X X X X Extracts X X X X
|
