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TMI Blog2009 (4) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... ire work assigned to the respondent by the contract – stay not granted. - ST/Stay/426/2008 in Appeal No. ST/113/2008 - ST/107/2009(PB), - Dated:- 1-4-2009 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) REPRESENTED BY : Shri B.L. Narasimhan, Advocate, for the Appellant. Shri Sumit Kumar, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The relevant facts, in brief, are that the applicant is undertaking certain activities in the premises of Bhilai Steel Plant in terms of their contract entered into with the later and the said activities have been held to be falling under the category of "Cargo Handling Services" and, accordingly, service tax demand amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary, 2005 the very same activities have been treated by the Commissioner along with other activities as falling under "Business Auxiliary Services" and service tax demand confirmed against them and against the said order, they have filed appeal before the Tribunal which is pending for want of COD clearance. He also relied upon the decision of the Tribunal in the case of CCE, Jaipur v. Laxmi Trading Co. reported in 2008 (10) S.T.R. 620 (Tri.-Del.) wherein it has been held that incidental work of loading and unloading in a composite contract covering activities like mining, loading, transporting and unloading of limestone from the mines are not covered under "Cargo Handling Services". 4. Learned D.R. reiterates the findings of the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The respondent has undertaken a series of activities like mining, loading, transporting and unloading of limestone from the mines belonging to ACC on the basis of a contract entered into with them. The Commissioner (Appeals), after taking into account the evidence placed before him, came to a conclusion that the appellant raised bills for transportation of lime stone and the work of loading/unloading was incidental to the transportation of lime stone and accordingly dropped the demand of Rs. 36,799/- and set aside the penalty imposed by the original authority. 3. Learned Departmental Representative submits that out of Rs. 70.05 per MT received by the respondent Rs. 49.01 per MT relates to mining activities, Rs. 8/- per MT is for loadi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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