https://www.taxtmi.com/caselaws?id=763615 CESTAT New Delhi held that loading limestone into tippers and railway wagons using front-end loaders at mining sites does not constitute Cargo Handling Service. The Tribunal relied on precedent establishing that extraction, washing, screening, crushing and stacking at mining sites fall under Mines Act, 1952, not cargo handling services. Since cargo handling services became taxable from 01.06.2007 while the demand period was 27.05.2005 to 12.04.2006, the demand was wrongly confirmed. The Tribunal found no willful suppression warranting extended limitation period, noting CBEC circulars created confusion regarding service scope. The appellant was entitled to cum-tax benefits under section 67(2) of Finance Act, 1994. Appeal allowed, impugned order set aside. en-us Thu, 19 Dec 2024 00:00:00 +0530 Mon, 23 Dec 2024 20:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763615 CESTAT New Delhi held that loading limestone into tippers and railway wagons using front-end loaders at mining sites does not constitute Cargo Handling Service. The Tribunal relied on precedent establishing that extraction, washing, screening, crushing and stacking at mining sites fall under Mines Act, 1952, not cargo handling services. Since cargo handling services became taxable from 01.06.2007 while the demand period was 27.05.2005 to 12.04.2006, the demand was wrongly confirmed. The Tribunal found no willful suppression warranting extended limitation period, noting CBEC circulars created confusion regarding service scope. The appellant was entitled to cum-tax benefits under section 67(2) of Finance Act, 1994. Appeal allowed, impugned order set aside. Case-Laws Service Tax Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763615