TaxTMI 
TaxTMI 
2019 (1) TMI 1168
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....istered with service tax department for providing the Service of Business Auxiliary Service, supply of Tangible Goods Service and Goods Transport Agency services. A show cause notice dated 21 October 2013 was issued to the appellant mentioning therein that it appeared to the Department that the appellant had not paid service tax under 'Business Auxiliary Service' and 'Cargo handling services' and therefore, contravened the provisions of section 65 A, 66, 67, 68 and 69 of the Finance Act, 1994. This was for the reason that while scrutinizing the balance sheet, it was observed that the appellant was engaged in providing various services to M/s. Rajasthan State Mines & Minerals Ltd. (RSMML) from a perusal of the work orders, it appeared to hav....
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....king, unpacking, stacking, restacking and shifting of bags from floor of mills, from one godown to another, would be included in the definition of 'Cargo handling services'. After referring to various decisions and meaning of word 'Cargo' the Court held that services would not be included in the 'Cargo handling services'. The Jharkhand High Court in CCE, Ranchi vs. Modi Construction Company reported in [2011 (23) STR 6 (Jhar)] took a similar view. This is what was also held by the Principal Bench of the Tribunal at New Delhi in Singh Transporters vs. CCE, Raipur [2012 (27) STR 488 (Tri-Del)]. 5. In the present case, the work orders have been referred to in the Show cause notice, and same are reproduced as follows: "(1) Work Order dated 1....
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....ied work. Rate of work is Rs. 18.00 PMT. (2) Work Order dated 17.07.2009 (Letter of Acceptance) Scope of Work as under: Loading of various types / grades of ore from different ore stacks located around HGO Crushing plants (by using front end loaders) into the Trucks / Tippers, transportation of loaded Trucks / Tippers to an average lead of approximately 0.50 Kms and unloading into HGO Crushing Plant hoppers including all preparatory and Allied works pertaining thereto and/or relating to this work. Loading of different types of finished crushed products from different crushed Ore stacks located at crushing unit installed by the assessee. Shifting / transportation of finished crushed products up to the maximum distance of 500 meters from th....
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....d 23.06.2010 (Letter of Acceptance): Scope of work as under: Loading of various types of ore from different ore stacks located around LGO Crushing Plants into trucks / tippers; transportation of loaded trucks / tippers to an average lead of approximately 0.50 KMs and unloading into the hopper of LGO Crushing Plant hoppers. Rate of work is determined Rs. 9.94 PMT plusRs.5.00 PMT for additional KM." 6. It is clear from the aforesaid work order that the activity that was conducted by the appellant was loading of different types of finished crushed products from the place of crushing located in the crushing unit and shifting/ transportation of the finished crushed product up to a maximum distance of 500 meters from the crushing plant to the d....