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TMI Blog2018 (11) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... OMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPUR VERSUS SINGH TRANSPORTERS [2017 (7) TMI 494 - SUPREME COURT], where it was held that A mine is not to be understood necessarily in respect of pit-heads of the mining area or the excavation or drilling underground, as may be, but also to the peripheral area on the surface. The said definition has no apparent nexus with the activity undertaken an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs including mechanically unloading and finished goods in mine areas. The department was of the view that as per the provisions of Section 65 (23) of the Finance Act, 1994, the loading, unloading, packing or un-packing of cargo comes under the category of cargo handling service and, therefore, the appellant should have paid the service tax under the Cargo Handling Service between the period 01/04/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining services. We have also heard the learned DR who has also concurred that the matter has already been decided by the Supreme Court in the above-mentioned case of M/s Singh Transporters (supra). 3. We have heard both the sides and we are of the view that the matter is no longer res-integra as decided by the Hon ble Supreme Court in case of CST Service Tax, Raipur vs. Singh Transporters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective from 1st June, 2007. 6. Be that as it may, even if the relied upon judgment in case of Arjuna Carriers (supra) is of no consequence to the present case, we are of the view that the activity undertaken by the respondent i.e. transportation of coal from the pit-heads in the railway sidings within the mining areas is more appropriately classifiable under Section 65(105)(zzp) of the Act, nam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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