2017 (5) TMI 760

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....Advocate for the Appellant Sh. Govind Dixit, DR for the Respondent ORDER Per V. Padmanabhan The appellants are engaged in the business of providing mining services and transportation activities within the mining area under agreement with M/s Wolkem Industries Ltd and M/s Wolkem India Limited from June 2007. They have been paying service tax under mining services, which became taxable f....

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....ted that when the goods are moved within the mining area such goods cannot be considered as cargo. He relied upon the decision of the Tribunal in the case of Sainik Mining & Allied Services Ltd Vs. Commissioner of Central Excise, Cus. & S.T., BBSR 2008(9) S.T.R. 531 (Tri.- Kolkata), in which it has been decided that movement of material within the mining area does not come under the purview of Car....