Tribunal remands service tax order for moving minerals within mine area, citing misclassification.

The Tribunal set aside the order directing payment of service tax under 'Cargo Handling Service' for moving minerals within a mine area, remanding the matter for re-determination based on precedents indicating such activities may not fall under said classification. The appeal was allowed for remand, with the Tribunal agreeing with the appellant's argument and citing relevant case laws in support.

---

---

Issues:
Classification of services under 'Cargo Handling Service' for movement of minerals within mines area.

Analysis:
The appeal was against an order directing payment of service tax under 'Cargo Handling Service' for activities related to movement of minerals within a mine area. The appellant argued that the activities did not fall under this category as they involved movement within the mines, not loading or unloading of cargo. The appellant cited relevant case laws supporting their stance. The Tribunal noted that shifting minerals within mines may not classify as 'Cargo Handling Service' based on precedents. The Tribunal agreed with the appellant and remanded the matter to re-determine the classification and levy of service tax, if applicable, considering the cited Tribunal decisions. Consequently, the impugned order was set aside, and the appeal was allowed for remand.

---