2009 (5) TMI 235

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.... Shri Vijay Kumar SDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Learned Counsel Shri Bipin Garg submits that transporting loading and unloading of Rock Phosphate chips from Mines to grinding units are not taxable. Appellant is paying service tax under the category Business Auxiliary service from 10-9-04. The Appellant has also sought registration with the Department from the....

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....he same to his factory and processes the same. Thereafter packing and loading of Rock Phosphate Powder into the trucks is done for delivery of the cargo in the wagons. Hence, the appellant shall squarely fall under the category of Cargo Handling service. Accordingly, entire pre-deposit may be called for. 2.1 Heard both the sides and perused the record. 2.2 When we look into page 64 of the ap....