2014 (8) TMI 739

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....of tangible goods services. The adjudicating authority has come to the finding that the appellant has not made out any case on limitation also. 3. Ld.Counsel appearing on behalf of the appellant would submit that out of the total demand, approx.Rs.15.40 lakhs is on account of cargo handling services and supply of tangible goods services. It is his submission that as regards the cargo handling services, the activities of the appellant are loading of bauxite ore after segregation load the same into the tippers and dumpers for transportation to the calcinations plant of GMDC, is nothing but a composite contract for mining, excavation and transportation of the bauxite. It is his submission that the Revenue is trying to vivisect and charge Se....

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.... submission that in a situation like this case where the appellant is engaged, the entire activity is undertaken by them is for a State Government undertaking i.e. Gujarat Mineral Development Corporation Ltd, it is clear that they will be reimbursed the Service Tax liability, if any, there was no reason or intention for evasion of such tax. He submits that the appellant is having financial difficulty and produces a provisional copies of Profit & Loss Account and Balance Sheet for our perusal. 4. Ld.Departmental Representative, on the other hand, submits that the appellant had not made any submissions on the merits and is only claiming limitation for the majority of the demand i.e. on mining services. It is his submission that the appella....