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TMI Blog2022 (6) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to mining of mineral, oil or gas. The Commissioner has placed reliance upon the definition of mines under the Mines Act, 1952 and has observed that all processing including handling and movement of coal from one point of mines to dispatch point of mines are activities carried out in relation to mining of minerals. This issue was examined by the Supreme Court in COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPUR VERSUS SINGH TRANSPORTERS [ 2017 (7) TMI 494 - SUPREME COURT] . The issue involved was whether coal transported from pitheads of the mines to the railway sidings would fall within the taxable service defined under section 65 (105) (zzzy) of the Finance Act. The Supreme Court held that the activity would appropri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ER This appeal has been filed to assail the order dated 19.11.2015 passed by the Commissioner (Appeals) Raipur [the Commissioner (Appeals)], by which the order dated 12.02.2014 passed by the Joint Commissioner has been upheld except to the extent that penalty that was imposed by the Joint Commissioner under section 78 of the Finance Act, 1994 [the Finance Act] has been reduced from Rs. 16,17,017/- to Rs. 6,95,412/-. 2. A show cause notice dated 03.09.2012 for the period April 2007 to March 2012 was issued to the appellant mentioning:- 7. From the nature of services provided to M/s WCL, it can be seen that the Noticee have been given the work of loading, unloading and transportation of a particular quantity of coal from coalface t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having evaded Service Tax by deliberately suppressing the facts from the department. 4. The appellant filed a reply to the aforesaid, show cause notice and denied the allegations made therein. 5. Another show cause notice dated 17.10.2013 was issued to the appellant for the subsequent period from April 2012 to March 2013. The appellant also filed a reply to this show cause notice. 6. The Joint Commissioner, however, by order dated 12.02.2014 adjudicated the aforesaid two show cause notices holding:- 30. Thus, I find that activities of loading of coal into tippers by pay loaders, transportation of coal by tippers to the railway siding and unloading of coal, are chargeable to service tax under the cargo handling service as def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .11.2015 by the Commissioner (Appeals). 9. The records indicate that no one had been appearing on behalf of the appellant and today also no one has appeared on behalf of the appellant. The appeal is, accordingly, being decided on merits after hearing Dr. Radhe Tallo, learned authorized representative appearing for the Department. 10. The issue involved in this appeal is as to whether the appellant had provided cargo handling service for the period 01.04.2007 to 30.05.2007 and mining service for the period 01.06.2007. 11. The taxable service of mining defined under section 65 (105) (zzzy) of the Finance Act means any service provided or to be provided to any person by any other person, in relation to mining of mineral, oil or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the relied upon judgment in the case of Arjuna Carriers (supra) is of no consequence to the present case, we are of the view that the activity undertaken by the respondent i.e. transportation of coal from the pit-heads to the railway sidings within the mining areas is more appropriately classifiable under Section 65(105)(zzp) of the Act, namely, under the head transport of goods by road service and does not involve any service in relation to mining of mineral, oil or gas as provided by Section 65(105)(zzzy) of the Act. 7. The reliance placed on the definition of the term 'mines under Section 2(j) of the Mines Act, 1952 does not assist the Revenue inasmuch as what would be indicated by the said definition is that a mine is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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