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2018 (9) TMI 498
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....ivek Pandey, AR for the Respondent ORDER Per Rachna Gupta: Present appeal is filed against the order of Commissioner (Appeals) dated 28.11.13. 2. Relevant facts for the purpose of appeal are that the appellant is engaged in providing services in the mining area and has not been registered with the department under service tax. Department has alleged that the appellants are providing se....
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....er the category of 'cargo handling services'. The facts of the present case are impressed upon as identical. It is prayed that the present appeal also may be decided in the same manner. 4. While rebutting the arguments learned DR has submitted that facts of the present appeal reflects upon the conduct of the appellant who rendered the services, but has not been paying any service tax in respect....
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.... is held as: "5. The activity undertaken by the appellant and covered by both the contracts executed with RSMML, pertain to movement of mined ore to the crushing area where the ores are crushed for the purpose of concentrating. After the crushing, the minerals are further transported within the mines to a different area. It has been argued that the activity undertaken does not fall under the de....