2013 (6) TMI 809

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal and stay application arise out of Order-in-Original No. 05/ST/2010/C, dated 15-4-2010 passed by the Commissioner of Central Excise & Customs, Nagpur. 2. None appeared for the appellant and the appellant has sought adjournment of the case by one month on the ground that the personnel who is loo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lfields and also for shifting of coal from different places within the mining area. The appellant was also required to hire equipment such as track mounted payloaders and tippers, track mounted excavators, etc. wherever required. For the services rendered, the appellant was paid consideration on cubic meter of sand supplied. The department was of the view that the activity undertaken by the appell....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on that the activity does not come under 'Cargo Handling Service' and it is more appropriately classifiable under 'Goods Transport Agency Services' for which recipient of the service, M/s. Western Coalfields Ltd. have discharged service tax liability and therefore, the impugned demands are not sustainable. 5. The learned Commissioner (AR), on the other hand, contends that the essential natur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng and transportation cannot come under the purview of 'Cargo Handling Service'. Nevertheless, the recipient of the service, M/s. Western Coalfields Ltd. has discharged service tax liability under the category of 'Goods Transport Agency Service'. For the movement of the coal within the mining area, this Tribunal in the case of Sainik Mining & Allied Services Ltd. v. Commissioner of Central Excise,....