TaxTMI 
TaxTMI 
2006 (8) TMI 28
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....e details of amount received month-wise from 4th respondent Chief Engineer, Suratgarh Thermal Power Station, Suratgarh on the said services w.e.f. 16-8-2002 onwards so that the service tax liability of past period can be ascertained accordingly. 2. The necessary facts for deciding the controversy involved in the instant petition are that the petitioner was awarded a contract of unloading of coal through W.T. System, stacking/reclaiming of coal to S/R System and feeding of coal to boiler bunkers through conveyor system by order dated 29th March, 2004. It is averred that the petitioner has been carrying the said contract for the 4th respondent Rajasthan Rajya Vidyut Utpadan Nigam from 29th March, 2004 and 25th July, 2005 and identical cont....
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....ion (105) of Section 65 which reads as follows:- "To any person, by a cargo handling agency in relation to cargo handling services." 5. The say of the petitioner Firm is that the services of maintenance and repairs rendered by it falls under tax net under other provisions of Finance Act and, therefore, the petitioner Firm has obtained a Certificate of Registration. The petitioner has also deposited a sum of Rs. 33,000/- as against the service tax in respect of maintenance and repairs contract. However, according to the petioner Firm the services rendered by it cannot be brought under the definition of "Cargo Handling Services" as it is engaged only in handling of coal from railway wagons to required destination of Tharmal Power ....
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....o the petitioner Firm, which has been placed an record as Annexure-3. It clearly appears that the 4^th respondent gave contract to the petitioner Firm for unloading the coal from railway wagon to boiler bunkers of the Thermal Powder Station. The contract has been awarded for unloading of coal through WT system, stacking/reclaiming of coal to S/R system and feeding of coal to boiler bunkers through conveyor system. For the convenience it can be divided into two parts as follows:- "(i) Unloading of coal from railway wagons through wagon tippling system and feeding to boiler bunkers of all the units through conveyor system, as required, (ii) Transportation of picked up coal/stones, Manual unloading and stacking thereof." 8. The scope ....
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.... coal is handled/moved from railway wagons to the site of Thermal Power Station with the aid of wagon tippling system to be fed in the boiler bunkers through conveyor system. It is evident that handling of the coal is done through wagon tippling system or conveyor system, they are mechanical devices and no motor vehicle is involved in the said handling. The clarification made by the CBEC also supports the petitioner's contention. It clearly appears that the Service tax has been levied under the 'Cargo Handling', on such services which undertakes the activities of packing, unpacking, loading, unloading of goods to be transported by any means of transportation namely truck, rail, ship or aircraft. In the instant case the service provided....