2014 (11) TMI 829

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....eard both sides. 2. The appellant filed this appeal against the impugned order passed by the adjudicating authority whereby a demand of Rs. 69,89,024/- is confirmed with interest and penalties were also imposed on the ground that the appellants provided cargo handling service. 3. The contention of the appellant is that the appellant entered into work order received from M/s. Western Coalfields L....

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....3 (31) STR 152, whereby the Tribunal set aside the demand which was confirmed in respect of similar activity under transport of goods by road service. The Tribunal in this case specifically held that the activity comes under cargo handling service. 6. We find that the appellants have undertaken the activity under the work order which is for hiring of tipper for loading of coal from mines to B.G. ....

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.... freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods." 7. We find that the provisions of the above section are interpreted by the Hon'ble Orissa High Court in the case of Coal Carriers (supra). The Hon'ble High Court, after taking into consideration the activity undertaken in the mines, which is similar to the activity undertaken by ....