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TMI Blog2019 (1) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... located at different locations within the mining area would not fall within the definition of ‘Cargo Handling services’. Demand set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 52477 of 2015 - FINAL ORDER NO. 50066/2019 - Dated:- 1-1-2019 - Mr. Justice Dilip Gupta, Member (Judicial) And Mr. C L Mahar, Member (Technical) Shri Manish Gaur Ms Poorvi, Advocates for the Appellants Shri G R Singh, AR for the Respondent ORDER Per: Mr. Justice Dilip Gupta: This appeal arises out of an order dated 31 March, 2015 passed by the learned Commissioner by which the demand of service tax on cargo handling services during the period 1 April, 2008 to 31 March, 2012 has been confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... area would fall within the definition of Cargo handling services . 3. Learned Counsel for the appellant has urged that neither in the show cause notice nor in the impugned order, it has been observed that the activity of loading and unloading of transportation of ore was not within the mining area. It is his contention, based on various decisions to which we shall refer to, that in view of definition of Cargo handling services , the ores shifted within the mining area, will not be covered by the definition of Cargo handling services . 4. The Hon ble Allahabad High Court in Commissioner of Central Excise vs. M/s. Manoj Kumar and Arvind Kumar [2015 (40) STR 35 (All)] examined whether the transportation of goods namely, sugar bags ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and specifications of the contract. Part of finished crushed product shall be required to be shifted / transported up to the maximum distance of 500 meters from the crushing plant to the designated ore stockyards / locations specified by the Engineer-in-charge from time to time including unloading, stacking, dozing mixing, homogenization, blending etc. for subsequent dispatch. Rate of work is ₹ 39.70 PMT. (b) Loading of different types of finished crushed products from different crushed Ore stacks located at Crushing unit installed by the assessee. Shifting /transportation of finished crushed products up to the maximum distance of 500 meters from the crushing plant to designated ore stockyards locations including unloading, stacki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and homogenization and/or mixing and / or blending thereof, etc. in conformity to the requirement of company, Loading of different types of ore from different ore stacks located around Crushing plants into the trucks / tippers, transportation of loaded trucks/ trippers to maximum average lead of approximately 1.0 (one) KMs and unloading into crushing plant hoppers. Rate ₹ 39.30 PMT. (b) Loading of different types of finished crushed products from different crushed or stacks located at Crushing Unit installed by you. Shifting / transportation of finished crushed products up to the maximum distance of 500 meters from the crushing plant to designated or stockyards/ locations including, staking dozing, mixing, homogenization, blendin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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