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TMI Blog2018 (11) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... additional element in the cost of coal for delivering the coal as per the convenience of NTPC. Therefore, they have also paid VAT on the full cost of coal including the loading charges - there is no case to charge service tax on cargo handling services for loading charges collected by the respondent from NTPC - demand set aside. Appeal dismissed - decided against appellant. - Appeal No. ST/286/2009 - A/31199/2018 - Dated:- 10-9-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Shri V.R. Pavan Kumar, Superintendent/AR for the Appellant. Shri Harish Bindumadhavan, Advocate for the Respondent. ORDER Per: P.V. Subba Rao. 1. This appeal is filed by the department again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough rapid loading system which the respondent has created. The contract is not for loading which is incidental to the sale of coal. (b) When the coal is being loaded the ownership of the coal is still with the respondent herein and has not been transferred to the customer. In other words, by loading the coal they are doing the service to themselves and this cost has been recovered from the NTPC much later. Therefore, they are not rendering any service to NTPC and hence no service tax is chargeable. (c) The respondent is not a cargo handling agency and hence is not liable to the service tax. 4. The appeal is on the following grounds: (1) Handling and transportation of the coal are post-mining activities and are chargeable to ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han] it was held by the Hon ble High court that when the coal is handled or moved from railway wagons to the thermal power station with the aid of wagon tippling system to be fed in boiler bunkers through conveyor system no service tax is payable for cargo handling services. This judgment has been upheld by the Hon ble Supreme Court [2017 (52) STR J19 (SC)]. Respondents are not separate coal handlers or packers but are producers of coal and they have put up this infrastructure within the mine as a part of their premises and the amount recovered by them as loading charges has also been included in the price of coal on which they have paid VAT. The learned counsel takes us through some sample invoices to show that the loading charges have als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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