2018 (9) TMI 1511

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....evesh Mehta, Advocate Present for the Respondent: Mr. Sanjay Jain, DR ORDER PER: RACHNA GUPTA Present Appeal is directed against the Order No. 1398 dated 08.04.2015. The said adjudication arose out of the Show Cause Notice No. 7524 dated 14.08.2013 wherein the Department on the basis of an intelligence noticed that the appellant is providing mining services but they are not discharging....

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....the one dated 17.01.2009, 17.02.2009 and 07.03.2009 as being annexed with the Appeal papers. He further has impressed upon that the work Order of 17.01.2009 and 07.03.2009 are purely for transportation and work at item No. 2 of Work Order dated 17.04.2009 is also the work for transportation of coal. The same has wrongly been alleged as being the part of mining activity. The demand has wrongly been....

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.... that such services rendered within the mining area cannot be taxed under the category of mining services. The Hon'ble Apex Court referred to the decision of the Tribunal in V.N. Transport Vs. C.C.E., Raipur 2016- TIOL-1510-CESTAT-DEL. A reference was also made to the term 'mines' under Section 2 (j) of the Mines Act, 1952. It was concluded that the tax liability for the activity of transport can ....