2013 (10) TMI 341

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..... Singla, Commissioner (AR) ORDER Per : B.S.V. MURTHY; The issue involved in this case is whether the transportation of iron ore in goods carriage within the mine, from mine head to the bottom plot and bottom plot, outside the mine, to the Railway yard is liable to service tax under 'mining of minerals' or not. Service tax of more than Rs.6.78 crores with interest has been demanded for th....

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....se services are classifiable either under 'cargo handling service' or 'goods transport by road' depending upon the method adopted for transportation of the minerals and Board also clearly said that these activities are post-mining activities. He also submits that Hon'ble High Court of Bombay in the case of Indian National Shipowners' Association vs. UOI: 2009 (14) S.T.R. 289 (Bom.) considered this....

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....e stand taken right from the beginning. Ongoing through the records, we find that this is correct and further, we also find that the reliance placed by the appellant on the circular issued by the Board which also clarifies that post-mining activity of transportation of the iron ore cannot be covered under mining service. Further, we also find that the decision of the Hon'ble High Court of Bombay r....

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....n relation to both exploration and exploitation of mineral, oil or gas were comprehensively brought under the service tax net. By a further circular dated 12-11-07 it was clarified that handling and transportation of coal/mineral from pit head to a specified location within mine/factory or transportation outside the mine being post-mining activities are chargeable to service tax under the relevant....