2014 (12) TMI 1007

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....idananda Urs, Advocate For the Respondent : Dr. A.K. Nigam, Addl. Commissioner(AR) ORDER Per : B.S.V.MURTHY; Demand has been raised on the ground that the appellant is providing mining service. The period involved is April 2008 to March 2010. Appellant is a proprietory concern. During the material period, according to the learned counsel, appellant was involved in transportation of iro....

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.... fact that the activity is transportation of ore inside the mine and to outside the mine and it cannot be covered in the meaning of service since it is a post-mining activity. He relies on Circular F.No.232/2/2006-CX.4 dt. 12/11/2007. Paragraph 5 of the circular is relevant and the same is reproduced below:-         5. Handling and transportation of coal/miner....

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.... the transportation activity is an activity after mining of the ore and therefore it cannot be levied to tax under mining. He also relies upon the decision in the case of Indian National Shipowners' Association [2009(14) str 289 (Bom.)] wherein Hon'ble High Court of Bombay also took a similar view and draw our attention to paragraphs 42 & 47. The same are reproduced below for better appreciation. ....

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.... circumstances of the case services having remote connections cannot be included in entry (zzzy) merely on the strength of the words 'in relation to'. 4. From the above, we find that prima facie appellant has made out a case for waiver and in our opinion, the activity cannot be considered as a mining service. Learned AR submitted several arguments and it was a submission that when the activity ....