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TMI Blog2022 (4) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... of the contract is transportation of mineral along with loading of the same in wagons. Since in the present case the contract is vivisectable, the demand for transport work under cargo handling service cannot succeed. Also there is no counter made to the claim of the Appellant on payment of service tax under reverse charge mechanism by the recipient on such amounts by the department - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.75316 of 2014 - FINAL ORDER NO.75180/2022 - Dated:- 6-4-2022 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER AND SHRI RAJU, TECHNICAL MEMBER Shri Kartik Kurmy, Advocate for the Appellant Shri S.S.Chattopadhyay, Authorized Representative for the Respondent ORDER The presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have already paid service tax under cargo handling service on the loading component as per the agreement which is annexed at Annexure B to the appeal paper book. Following the decision of the Hon ble High Court of Jharkhand in the case of CCE, Ranchi v. M/s. Modi Construction Company reported in 2011 (23) S.T.R. 6 (Jhar.) the activity of the Appellant cannot be called as cargo handling services . He further argued that the contract categorically brings out different scope of the work undertaken by the Appellant, which is transportation of mineral over a short distance and loading the same onto wagons. Both the activity being separately determined in the work order cannot be clubbed for taxation under Cargo Handling services. The ld. Consul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice as under - taxable service means any services provided or to be provided to any person, by a cargo handling agency in relation to cargo handling services. 6. We have examined the terms of agreement which is the basis of the activities carried out by the Appellant. The agreement itself provides for detailed break-up of rates for each of the two activities to be undertaken by the Appellant. A plain reading of these rate schedules will show that the essence of the contract is transportation of mineral along with loading of the same in wagons. We note that a similar issue came up for consideration before the Tribunal in Hira Industries Ltd, 2012 (28) S.T.R. 23 (Tri.), wherein the Tribunal observed as under : 18. The next is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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