TaxTMI 
TaxTMI 
2013 (6) TMI 809
X X X X Extracts X X X X
X X X X Extracts X X X X
....lant. Shri P.N. Das, Commissioner (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 th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fferent bunkers/stock yards of Western Coalfields 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... appeal memorandum, it is their contention 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 oth....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g of sand. If that be so, the activity of mining 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 Se....