TaxTMI 
TaxTMI 
2018 (11) TMI 839
X X X X Extracts X X X X
X X X X Extracts X X X X
....main activities carried out by appellant which are the subject matter of the following dispute which covers the period 16/08/2002 to 31/03/2006 are briefly described below:- (i) The appellant carried out the activity of loading of coal from Railway siding into Railway wagons making use of Pay Loaders. Department's view was that such activity was liable to payment of Service Tax under the category of "Cargo Handling Services". (ii) The appellant also transported coal from the pit head to various other points within mines. This activity was also considered by the Revenue as liable for payment of Service Tax under the Category of "Cargo Handling Services". 3. Show Cause Notices were issued covering the entire period of demand and afte....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y submitted that contrary views has also been expressed by the Tribunal in the following cases:- (i) Orissa Stevedors Ltd. Vs. Commissioner of C. Ex., CUS. & S.T., BBSR-I 2015 (38) S.T.R. 964 (Tri.-Kol.). (ii) Commissioner of Central Excise, Raipur Vs. Gayatri Carriers Pvt. Ltd. 2013 (32) S. T. R. 367 (Tri.-Del.). He finally submitted that since the case of Sainik Mining and Allied Services Ltd. Vs. Commissioner 2008 (9) S.T.R. 531 (Supra) has been distinguished by the Tribunal in the case of Gayatri Carriers Pvt. Ltd., the levy of Service Tax, confirmed by the Adjudicating Authority, may be upheld. 6. The dispute covers two activities. First is loading of coal at the railway siding into railway wagons for onward transportation ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e appears to have confusion as to taxability. Accordingly, we waive the penalties levied under different Section of the law on all the appellants by the impugned orders. But we make it clear that when tax was leviable and realizable, the appellants shall be required to make payment of interest on the tax. Interest shall be calculated as per law in all cases and realised." 8. By following the decision, we up-hold the levy of service Tax on merit but restrict such levy to the normal time limit. Keeping in view the fact that the levy of Service Tax under 'Cargo Handling Service' was in its infancy during the disputed period. By following the same decision, we also waive penalties under various sections of the Finance Act by taking re-course....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the contract in question are primarily the movement of coal within mining area and transfer of coal from the coal face to the tippers, if at all, includes loading and unloading which are merely incidental. Cargo in commercial parlance has a definite connotation which is carried as freight in a ship, plane, rail or truck and the activities undertaken by the appellants in terms of the contracts on behalf of M/s. MCL to move coal within mining area do not fall in the category of cargo handling service. Moreover, the activities undertaken are principally the transportation of coal within mining area and hence, the gross amounts received for the same cannot be taxed under the category of cargo handling service. We have, therefore, no hesitation ....