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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 ..... Advocates for the Appellant Shri A. Roy, Suptd. (A. R.) for the Respondent ORDER PER P. K. CHOUDHARY : 1. This appeal arises out of the Order-in-Appeal No.12-13/ST/BII/ 2009 dated 24-03-2009. 2. The facts of the case 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6,33,951 /- (including E. Cess) along with interest and proposing penalty U/s. 76 and 77 of the Finance Act, 1994. The adjudicating authority vide Order-in-Original dated 25-03-2008 confirmed Service Tax demand of Rs. 6,33,951/- (including E. Cess) 73(2) and imposed penalty of Rs. 100/- or Rs. 200/- for each day of default U/s. 76 and penalty of Rs. 1000/- U/s. 77 of the Finance Act, 1994. Being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is provided within the mines, hence, their case is directly covered by several decisions of the Tribunal wherein it is consistently held that loading/unloading and transportation of coal 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 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in this case and transport for long or short distances is not the relevant criterion for classification under the category of "Goods Transport 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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