2018 (4) TMI 538

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r respondent ORDER Per : Ramesh Nair This appeal has been filed by the revenue against Order-in-Appeal dt. 15.02.2013 passed by the Commissioner (Appeals), Pune - II. The brief facts of the case are that the Respondent are engaged in shifting of Mineral Ore from the Mining Pit head to the Stock yard within the mining area. They were issued show cause notice demanding service tax of Rs. 24,58,61....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of ore. The purchase order was one single order. The contracts cannot be vivisected. That the Board Circular No. 232/2/200 6 -CX.4 dt. 12.11.2007 relied upon by the Appellate Authority on post mining service is clarificatory in nature whereas mining service was made taxable w.e.f 01.06.2007. He relies upon judgment of Tribunal in case of Thriveni Earthmovers Pvt. Ltd. 2009 (15) STR 393 (TRI). 3.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... has held that when in purchase orders different separate charges for transportation are defined in that case the transportation is treatable as separate contract and the liability of payment of service tax is on recipient of Service. We further find that in case of Singh Transporter (supra) the Hon'ble Supreme Court held that the transportation of coal from pit heads to railway sidings is an acti....