2018 (4) TMI 538

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....nt Shri V.B. Gaikwad, Advocarte for 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 n....

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....ovided the services of screening and shifting 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 Earth....

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....wan coal Carriers 2015 (37) STR 509 this tribunal 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 ....