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TMI Blog2018 (9) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... ading of material. Apparently and admittedly these services were being provided in the mining area and the mining services has been brought under the service tax act with effect from 1.6.2007 - the appellant is providing services which are taxable in nature. Apparently and admittedly, appellant has not discharged any kind of tax liability. The matter needs to be considered by the adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir service tax liability. Show cause notice dated 15 th September, 2010 was served upon the appellant raising demand of alleged evasion. The proposed demand along with interest and penalty has been confirmed vide Order in Original No. 37/2011 and 80/2012 dated 28.5.2012. The said order has been upheld vide the impugned order which is under challenge before us. 3. We have heard S C Kamra, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cargo handing services. He therefore, prays for appeal to be rejected. 5. After hearing both the sides and on perusal of record, we observe that period notified into this appeal is from April, 2008 to March, 2010. Thus, the appellant was providing the services of loading and unloading of material. Apparently and admittedly these services were being provided in the mining area and the mining ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich essentially deals with loading, unloading and packing and unpacking of cargo. 6. We have also considered the various case laws cited by the appellant. In the case of R. K. Singhvi Company (supra) the Tribunal has relied on various other decision of the Tribunal wherein it has been held that the activities of shifting of minerals from pithead to a specified area located within the min ..... X X X X Extracts X X X X X X X X Extracts X X X X
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