Service Tax on of loading, unloading and transportation of coal from coalface to railway siding

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

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