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TMI Blog2019 (10) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... s) that under the contract the Appellant is to transport coal by Tipper for short distances within the mines including loading, hence, it is taxable under Cargo Handling Service , cannot be countenanced. Under Sec. 65(105)(zzp) read with Sec.65(50a) and Sec. 65(50b) of the Finance Act, 1994, the requirement of provisioning of taxable service to any person by a Goods Transport Agency in relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in brief are that the Appellant M/s. Lakhanpur Coal Carriers P. Ltd. was awarded two contracts dated 13-12-2002 and dated 18-10-2006 by M/s. Mahanadi Coalfields Ltd. for loading and transportation of coal from Quarry Beds/Coal Handling Plants/Surface Stock to different destinations within the mines. Under the contract, separate rates are provided for transportation and loading. Service Tax of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 6,33,951/- (including E. Cess) 73(2) and imposed penalty of ₹ 100/- or ₹ 200/- for each day of default U/s. 76 and penalty of ₹ 1000/- U/s. 77 of the Finance Act, 1994. Being aggrieved, the Appellant filed an Appeal before Ld. Commissioner (Appeals), Bhubaneswar Zone, which stood rejected by the impugned Order dated 24-03-2009. Hence, the present appeal before the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l within the mines is not taxable under the category of Cargo Handling Services. The Ld. Advocate relied on the decisions of the Tribunal in the case of CCE Vs. Sainik Mining And Allied Services Ltd. reported in 2008 (9) S.T.R. 531 (Tri. Kolkata) and on the Final Order No.76815/2018 Dated 11-10-2018 in the case of Sainik Mining Allied Services Ltd. In Appeal No.ST/91/2008-DB. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort Services. We also find that the case of the Appellant is covered by the decision of this Tribunal in CCE Vs. Sainik Mining Allied Services Ltd. (Supra) and Final Order No.76815/2018 Dated 11-10-2018 in the case of Sainik Mining Allied Services Ltd. in Appeal No.ST/91/2008-DB wherein loading and transportation of coal within the mines was held to be not taxable under the category of Cargo Han ..... X X X X Extracts X X X X X X X X Extracts X X X X
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