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TMI Blog2024 (10) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... under reverse charge mechanism by the service recipient and therefore they would not be liable to pay service tax. In this case, from the work orders, it is indicated that the appellant has to provide only transportation of coal from pithead to other places within the mine, or up to railway siding, along with incidental loading and unloading, which has been ignored by the authorities below. It is found that the said particular activity undertaken by the appellant does not fall under the category of mining service . Therefore, the said service is taxable under the category of transportation service, as has been held by this Tribunal in the case of M/s. Maa Kalika Transport Pvt. Ltd. [ 2023 (7) TMI 435 - CESTAT KOLKATA] wherein this Tribunal observed ' service is provided in relation to transportation in such cases are based on if any ancillary/intermediate of goods, and the charges, if any, for such services are included in the invoice issued by the GTA, and not by any other person, such service would form part of GTA service and, therefore, the abatement of 75% would be available on it.' - the appellant are not liable to pay service tax under the category of mining service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng / transportation of lumps and ores, removal of ROM, etc., holding that such activities are classified under the category of mining of mineral, oil or gas services post 01.06.2007. The Revenue is of the view that appellant had vivisected such composite supply and were paying service tax under the category of mining and cargo handling services which was not correct. With respect to activity of handling and transportation of coal/mineral from pithead to specific location within mine, it is alleged that such activities are in nature of post mining activities and thus taxable under the heading of cargo handling service for the period prior to 01.06.2007. 2.1. The appellant contested the Show Cause Notice, but demand of Service Tax amounting to Rs.5,85,61,748/- was confirmed vide the impugned order dated 31.05.2012, along with interest, under the category of cargo handling service for the period up to 01.06.2007 and post 01.06.2007 under the category of mining service . 3. Further, during the period 2012-13 to 2013- 14, the appellant had received a certain work orders for transportation along with incidental loading and unloading within mining area from M/s. Essel Mining and Industrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Maa Kalika Transport Pvt. Ltd. v. Commissioner of CGST C.E. Rourkela, 2023 (79) GSTL 263, (Tri-Kolkata) and hence, no Service Tax is payable by the appellant. 5.2. It is also his submission that the appellant was paying service tax for the taxable services during the impugned period, but Show Cause Notices have been issued by invoking the extended period of limitation. As activity of the appellant was known, as per the Service Tax Returns filed by the appellant, therefore, it is his contention that the Show Cause Notices issued to the appellant are barred by limitation. 5.3. It is further submitted that for the period post July 2012, when the negative regime came into force, no demand is sustainable under mining service . 5.4. The appellant therefore prays that the impugned orders are to be set aside. 6. On the other hand, Ld. Authorized Representative of the Revenue supported the impugned orders. 7. Heard the parties. 8. We find that, in this case, it is apparent from the record that, whichever activities fall under the taxable net i.e., cargo handling service and mining service, the appellant is paying Service Tax and the same has been accepted by the authorities below during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e intermediary or ancillary activities is to be treated as part of GTA service and the abatement should be extended to the charges for such intermediary or ancillary service? Clarification: GTA provides a service in relation to transportation of goods by road which is a single composite service. GTA also issues consignment note. The composite service may include various intermediate and ancillary services provided in relation to the principal service of the road transport of goods. Such intermediate and ancillary services may include services like loading/unloading, packing/unpacking, transhipment, temporary warehousing etc., which are provided in the course of transportation by road. These services are not provided as independent activities but are the means for successful provision of the principal service, namely, the transportation of goods by road. The contention that a single composite service should not be broken into its components and classified as separate services is a well-accepted principle of classification. As clarified earlier vide F.No. 334/4/2006- TRU, dated 28-2-2006 (paras 3.2 and 3.3) and F. No. 334. 1/2008-TRU, dated 29-2-2008 (paras 3.2 and 3.3) a composite s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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