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 not involve transport of a particular consignment handed over to the transporter for transportation and therefore does not ...