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TMI Blog2008 (11) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... n held that transportation within the mines area cannot be treated as amounting to cargo handling and that handling of cargo, if any, is incidental to transportation., stay is granted in instant case - 659-661 of 2008 - ST/449-451 of 2008 - Dated:- 18-11-2008 - M. VEERAIYAN, TECHNICAL MEMBER and P.K. DAS, JUDICIAL MEMBER R. Ravi and Vivek Sharma for the Appellant. Vijay Kumar for the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lotted to them and the work of transportation is undertaken by the other two appellants in the areas allotted to them. Their activities cannot be considered as amounting to cargo handling services, he submits. He relies upon the decision of the Tribunal in the case of CCE v. B.K. Thakkar [Final Order No. A/1877 (Kol.) of 2007, dated 24-10-2007] and in the case of Sainik Mining Allied Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant taxable services, i.e., 'Cargo Handling Service' and 'Goods Transport by Road'. However, in case, such transportation is undertaken by mechanical systems, such as conveyor belt system, ropeway system, merry-go-round systems etc., and the same is not transported by road, no service tax would be chargeable. Service tax is, however, chargeable under cargo handling service, even if the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of coal within mining area and transfer of coal from the coal face to the tippers, if at all, includes loading and unloading which are merely incidental. Cargo in commercial parlance has a definite connotation which is carried as freight in a ship, plane, rail or truck and the activities undertaken by the appellants in terms of the contracts on behalf of MCL to move coal within mining area do n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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