2014 (6) TMI 797

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....hat the demand has been confirmed against them under the category of 'Cargo Handling Services', as defined under Section 65(23) read with Section 65(105(zr) of the Finance Act, 1994, and 'Mining of Mineral Oil or Gas Services', as defined under Section 65(105)(zzzy) of the said Act, for the period 2006-07 (from 31.05.2006) to 2009-10. The ld. Advocate also submits that they had executed various Work Orders issued in their favour by M/s. Essel Mining and Industries Ltd., M/s. Arya Mining and Trading Corporation and M/s. SAIL, Kalta Iron Ore Mines. It is his submission that as far as Work Order relating to SAIL is concerned, the same were post 01.06.2007 and they had discharged the service tax under the category of 'Mining of Mineral Oil or G....

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....R, 2008(9)STR 531(Tri.-Kolkata) and also the decision of the Hon'ble Jharkhand High Court in the case of CCE, Ranchi vs. Modi Construction Company, 2011(23)STR 6(Jhar.). The ld. Advocate further submitted that the Applicant's financial condition is bad and any pre-deposit would cause undue hardship. 3. Per contra, ld. AR for the Revenue has submitted that the services rendered to M/s. Essel Mining after 01.06.2007, are nothing but Mining Services, but the Work Orders issued at different point of time, were relating to a part of the works of the Mining Services. The ld. AR also submitted that in the impugned Order, ld. Commissioner has categorically held that all the services rendered by the Applicant are nothing but Mining Services. The ....

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....hat the activities of transportation of ores within the factory premises after 01.06.2007, would fall under the category of Mining Services, and has rightly rejected the argument of exemption/exclusion to post-mining activities as mentioned in the said Circular dated 12.11.2007. The crux of the finding of the ld. Commissioner that the activities of mining, along with shifting of ores within the mining area, would come under the broad category of Mining Services with effect from 01.06.2007. Also, we find that the ld. Commissioner has observed that the services rendered prior to 01.06.2007 by the Applicant, would fall under the category of 'Cargo Handling Services' and not under 'Goods Transportation by Road Services'. Analyzing the relevant ....