2017 (3) TMI 656

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....nical) Shri Sandeep Mukherjee, Advocate for the Appellants Shri Sanjay Jain, DR for the Respondent ORDER Considering that the reasons for delay in filing the appeal has been explained satisfactorily, we condone the delay and allow the application for Condonation of delay in filing the appeal. 2. The appeal is against order dated 13.1.11 of Commissioner (Appeals), Indore. The appella....

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....ons of coal and trucks of steam and slack coal and stacking of same or to feed it directly to crusher hopper, after segregating of stones and shales and breaking of coal in proper sizes as required, including watering and keeping the track clean; feeding steam and slack coal to the crusher hopper; maintaining 10% moisture before feeding to the hopper; keeping the power house clean; removal of coal....

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....of their work order deals with various other activities like breaking of coal picking of stones, keeping the track clean, keeping the coal moisturized by 10% before feeding to the hopper within the appellants factory. We find that the work order is mainly linked with the activity undertaken by the appellant in the factory and in relation to production process. Unloading of coal is only incidental ....

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.... of income tax form 16 of the service recipient. Learned Counsel for the appellant submitted that they have not rendered any separate management, maintenance or repair service to M/s. Nepa and there is no other agreement to that effect. However, the impugned order specifically states that it is a case of cargo handling service and maintenance or repair service. At this juncture learned counsel sta....