2018 (8) TMI 1109

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....haran, Advocate for the Respondent ORDER Per C.L. Mahar: Brief facts of the matter are that Commissioner of Central Excise, Bhopal has filed the appeal before this Tribunal against the Order-in-Appeal No. 200/BPL/2012 dated 08/10/2012 passed by Commissioner of Central Excise & Service Tax, Bhopal (Appeal). When on the previous occasion this appeal has come for hearing before this Tribunal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ication dated 15th Feb 2018 mentioning that there is an apparent misake from the record of the case as the appeal in this particular case pertains to the classification of service and as per para 3 of the instructions issued by CBEC dated 17/08/2011 there is an exclusion clause which provides that the withdrawal of appeals on monetary limits will not be applicable in case where issue involved pert....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sed the salient features of the contract which the respondent assessee has entered with M/s Western Coal Field, Chhindwara wherein it has been provided that the respondent assessee will undertake the work of loading of coal by Pay Loader and Transportation from B.G. Siding & Ganpati Mine coal stockyard through B.G. Siding weighbridge to Crusher Feeder Breaker including unloading at B.G. Siding, Pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tern Coal Field Ltd. It has been the contention of the Department that the kind of service rendered by the respondent assessee is a more appropriately classifiable under the category of "Cargo Handling Service" rather than "Transport of Goods by Road Service" and thus an amount of Rs. 1,89,938/- has been evaded by the respondent assessee. 7. We have heard both sides and gone through the record ....