9911796707
TMI Blog2024 (11) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... the very limited portion is towards mechanical loading of coal. The work orders of WCL shows the combined rate for loading and transportation of coal as well as work orders for only loading coal in the wagons. It has been pointed out that the element of loading in combined contract is merely 5% and the remaining 95% of valuation is attributable towards transportation activities. Therefore, logically the primary and the dominant nature of work is transportation within the mining area and would, therefore, not fall under Cargo Handing Service . We are of the view that the Commissioner was not justified in holding that the appellant had undertaken the activity of Cargo Handling Service . In fact, the Commissioner while passing the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal having examined the terms and conditions of the contract found that the same is for transportation of the coal within the mining area itself and, therefore, the issue is covered by the decision of the Tribunal in the case of Sainik Mining Allied Services Ltd. Vs. Commissioner of Central Excise, Customs Service Tax-BBSR 2008(9) SR 531 (Tri.-Kolkata) . Taking note of the submissions of the appellant, the Tribunal remanded the matter for verification of work orders. On remand, the Adjudicating Authority once again confirmed the demand of service tax by the impugned order. Hence, the present appeal has been filed before this Tribunal. 3. Heard Shri Ankur Upadhyay, learned counsel for the appellant and Ms. Jaya Kumari, learned Authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... head transportation of goods by road service . We also take note of the fact that the Tribunal while remanding the matter vide order dated 14.11.2016 had also noticed that the issue is covered by the earlier decision of the Tribunal in the case of Sainik Mining Allied Services Ltd. (supra). The relevant para of the said decision is quoted below:- 8. We find that the activity undertaken by both the appellants for mechanical transfer of coal from the coal face to tippers and subsequent transportation of the coal within the mining area, does not come under the purview of cargo handing service. The dominant activities undertaken by the appellants under the contract in question are primarily the movement of coal within mining area and transfer o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of coal. The work orders of WCL shows the combined rate for loading and transportation of coal as well as work orders for only loading coal in the wagons. It has been pointed out that the element of loading in combined contract is merely 5% and the remaining 95% of valuation is attributable towards transportation activities. Therefore, logically the primary and the dominant nature of work is transportation within the mining area and would, therefore, not fall under Cargo Handing Service . 8. In the circumstances, we are of the view that the Commissioner was not justified in holding that the appellant had undertaken the activity of Cargo Handling Service . In fact, the Commissioner while passing the impugned order had not adjudicated the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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