2018 (3) TMI 927

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....arwar, Member (Technical) Shri Rajesh Chhibber, Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Original No. (ST-157/2013) 09 of 2015 dated 17/03/2015 passed by Commissioner of Customs, Central Excise & Service Tax, Allahabad. 2. The brief facts of the case are that the appell....

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....ving rendered Mining of Mineral, Oil or Gas Services to M/s NCL (Northern Coal Fields), Singrauli (M.P.) during the period from 01/04/2008 to 31/03/2013 from the Department, therefore, the appellants were called upon to show cause as to why Service Tax amounting to Rs. 1,40,81,855/- should not be demanded from them under the provisions of proviso to Sub-section (1) of Section 73 of the Finance Act....

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....tion is undertaken by mechanical systems, such as conveyor belt system, ropeway system, merry-go-round systems, etc. and the same is not transported by road, no Service Tax is, however, chargeable under "Cargo Handling Service", even if the loading, unloading and similar activities are done using mechanical systems." He has submitted in view of the said clarification by Central Board of E....