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TMI Blog2019 (3) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- The issue is no more res-integra. Tribunal in the case of M/s Ashirwad Equipments Pvt. Ltd. v/s Commissioner of Customs, Central Excise & Service Tax, Allahabad [2018 (9) TMI 1209 - CESTAT ALLAHABAD] has held that the said activities would not be taxable - appeal allowed - decided in favor of appellant. - APPEAL No. ST/52575/2015-CU[DB] - ST/A/70474/2019-CU[DB] - Dated:- 27-2-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition Interest also stands confirmed and penalties imposed upon them. 2. We note that the issue is no more res-integra. Tribunal in the case of M/s Ashirwad Equipments Pvt. Ltd. V/s Commissioner of Customs, Central Excise Service Tax, Allahabad reported as 2018 (9) TMI 1209 - CESTAT Allahabad has held that the said activities would not be taxable. For better appreciation we reproduce r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he mining area is taxable under the category of mining service for payment of service tax. We find that the issue involved in this case is squarely covered by the decision of the Tribunal referred supra, wherein it has been held that mere handling of coal and movement of the same through the motor vehicles or any other means of transport would not constitute mining service for the purpose of lev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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