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TMI Blog2024 (8) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... he activity undertaken by the appellant does not fall under Mining Services . But the Adjudicating Authority has gone beyond the scope of the Show Cause Notice by holding that the activity undertaken by the appellants falls under Section 65(105)(zr) of the FA, 1994 which is beyond the scope of the Show Cause Notice. Thus, demand proposed in the Show Cause Notice under Mining Service and confirmed under Cargo Handling Service . Therefore, the impugned order is not sustainable in the eyes of law which is beyond the scope of Show Cause Notice. Accordingly, impugned order is set aside. Appeal allowed. - HON BLE SHRIASHOK JINDAL , MEMBER ( JUDICIAL ) And HON BLE SHRI K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Mr. Arun Kumar Agarwal , CA for the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... completion of investigation a Show Cause Notice was issued to the appellant requiring to the Show Cause Notice to demanding Service Tax under Mining of mineral oil or gas service . Alleging that appellant has tried to mislead by mistaking their activities in goods transportation of service. The appellant contested the Show Cause Notice and Adjudicating Authority while passing the impugned order has confirmed the demand against the appellant under the category of Cargo Handling Service . 3. Aggrieved from the said order appellant is before us. 4. The Ld. Consultant on behalf of the appellant submits that the impugned order is beyond the scope of the Show Cause Notice as the service classified by the Show Cause Notice is under the category o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concomitant operations of handling and transport of minerals upto the point of despatch and of gathering sand and transport thereof to the mine) To unquote From above mentioned facts, it is clear that the word mining operation has been used in a different context in the Mining Act and therefore it cannot be generalised that transportation of minerals per se is an activity covered under mining operation. It is also pertinent to mention here that the definition of 'Mine' as contained under Mines Act, 1952 does not cover transportation of mineral from stock yard/ore-bin. PKA has also pointed out these facts in their defence reply. In view of discussion made at paras B C, the allegation made in the SCN that service provided by PKA fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld fall under cargo handling service as defined under Section 65(105) (zr) of the FA and not GTA service 8. As in this case, Show Cause Notice proposes to demand of Service Tax under the Mining Service which the Adjudicating Authority has held that the demand is not sustainable under Section 65105(zzzy) of the Finance Act, 1994 which means that the activity undertaken by the appellant does not fall under Mining Services . But the Adjudicating Authority has gone beyond the scope of the Show Cause Notice by holding that the activity undertaken by the appellants falls under Section 65(105)(zr) of the FA, 1994 which is beyond the scope of the Show Cause Notice. 9. In that circumstances we hold that demand proposed in the Show Cause Notice unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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