9911796707
TMI Blog2018 (8) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per C.L. Mahar: Brief facts of the matter are that Commissioner of Central Excise, Bhopal has filed the appeal before this Tribunal against the Order-in-Appeal No. 200/BPL/2012 dated 08/10/2012 passed by Commissioner of Central Excise & Service Tax, Bhopal (Appeal). When on the previous occasion this appeal has come for hearing before this Tribunal, the same was dismissed on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is an apparent misake from the record of the case as the appeal in this particular case pertains to the classification of service and as per para 3 of the instructions issued by CBEC dated 17/08/2011 there is an exclusion clause which provides that the withdrawal of appeals on monetary limits will not be applicable in case where issue involved pertaining to 'Classification' or 'refund issues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent assessee has entered with M/s Western Coal Field, Chhindwara wherein it has been provided that the respondent assessee will undertake the work of loading of coal by Pay Loader and Transportation from B.G. Siding & Ganpati Mine coal stockyard through B.G. Siding weighbridge to Crusher Feeder Breaker including unloading at B.G. Siding, Pench Area. One of the conditions of the contract is Weigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment that the kind of service rendered by the respondent assessee is a more appropriately classifiable under the category of "Cargo Handling Service" rather than "Transport of Goods by Road Service" and thus an amount of Rs. 1,89,938/- has been evaded by the respondent assessee. 7. We have heard both sides and gone through the record of appeal. From the record of the appeal it appears that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heads to the railway sidings within the mining areas is more appropriately classifiable under Section 65(105)(zzp) of the Act, namely, under the head "transport of goods by road service" and does not involve any service in relation to "mining of mineral, oil or gas" as provided by Section 65(105)(zzzy) of the Act." 8. In view of above we do not find any merit in the appeal of the Department and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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