Case Law Details
Mirza Hasam Vs Commissioner (Appeal) Custom, Central Excise & Service Tax (CESTAT Delhi)
A show cause notice dated 03.09.2012 for the period April 2007 to March 2012 was issued to the appellant mentioning:-
“7. From the nature of services provided to M/s WCL, it can be seen that the Noticee have been given the work of loading, unloading and transportation of a particular quantity of coal from coalface to railway siding within the specified time frame. This work does not involve transport of a particular consignment handed over to the transporter for transportation and therefore does not necessitate issuance of consignment notes. Since the Noticee undertake the services of loading, unloading and transportation of coal by deployment of own pay-loader / tipper together with its operation within the mines premises therefore, these activities appear to be covered under the purview of the definition of “Cargo Handling Service”, which is liable to service tax and the same has to be paid by the Noticee, which has not been so far paid.“
The issue involved in this appeal is as to whether the appellant had provided cargo handling service for the period 01.04.2007 to 30.05.2007 and mining service for the period 01.06.2007.
The taxable service of “mining” defined under section 65 (105) (zzzy) of the Finance Act means any service provided or to be provided to any person by any other person, in relation to mining of mineral, oil or gas. The Commissioner has placed reliance upon the definition of “mines” under the Mines Act, 1952 and has observed that all processing including handling and movement of coal from one point of mines to dispatch point of mines are activities carried out in relation to mining of minerals.
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