2014 (12) TMI 626

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e. Therefore all the appeals are taken together and a common order is being passed. 2. In all these cases, the appellants were paying service tax under the category of GTA services up to 31.03.2008. Thereafter since the service receiver became a partnership firm, the appellants informed the department that the service tax will be paid by service receiver due to change in constitution of the service receiver. Simultaneously appellants stopped paying service tax and the service receiver also submitted a letter undertaking to pay service tax on the services received from all the 5 appellants. The registration certificate issued to the service providers were also cancelled by the department. 3. The appellants are involved in transportatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp; These activities are post-mining activities and are chargeable to service tax under the relevant taxable service, i.e., "Cargo Handling Service" and "Goods Transport by Road". However, in case, such transportation is undertaken by mechanical systems, such as conveyor belt system, ropeway system, merry-go-round systems etc., and the same is not transported by road, no service tax would be chargeable. Service tax is, however, chargeable under cargo handling service, even if the loading, unloading and similar activities are done using mechanical systems". 6.1. The clarification is quite clear and in our opinion, when transportation activity is undertaken within the mine or from the mine outside the mine are to be classified under cargo ....