TaxTMI 
TaxTMI 
2019 (10) TMI 1106
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....ervice Tax, Bhubaneswar. 2. The facts of the case in brief are that during the period under dispute i.e. January' 2005 to December'2005 the Appellant executed composite activity of local transportation of Iron Ore from mines dump yard to the Rail Track Heads/Railway Siding upto lead of ½ km in Automated Tipping Trucks (goods carriage), with incidental loading into such tipping trucks & automated unloading at the Railway Track Head/Railway Siding. 3. The automated tipping trucks are fitted with Hydraulic Jack facility for automatic unloading without any human intervention. The Appellant prepares bills for "local transportation" on their client. Department has confirmed Service Tax demand of Rs. 18,50,827/- on such activities. It a....
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....rned Commissioner(Appeal) in the impugned Order under Para 33 following the Board Circular No.B11/1/2002-TRU dated 01-08-2002 (Para 4) has sought to tax the entire consideration under the category of "Cargo Handling Services" on the ground that for loading of tippers, transportation and unloading of tippers at the Railway Track Head/Railway Siding, there is no separate rates provided, therefore, as per the said circular the entire consideration shall be taxable under the category of Cargo Handling Services. The Learned Advocate submits that they are transporter and not Cargo Handling Agents and to attract the levy unless the twin test of handling of "cargo" by a "Cargo Handling Agent" are not satisfied, no tax can be demanded by implication....
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....nd perused the appeal records. 7. We find from Page 16, 17 & 18 of the show cause notice that service tax is demanded only on the local transportation/shifting charges collected by the Appellant which is inclusive of loading of tipper, transportation upto Railway Track Head and automated unloaded of tipper at the Railway Track Head. A perusal of the show cause notice shows that the demand in the instant case is on the "Work of Shifting of Iron Ore Lumps and Fines from Dump Yard to Railway Siding" which involved loading at Dump Yard, transportation and unloading at Railway Siding. The Appellant has already paid service tax on wagon loading activities which is clear from the quantification made in the show cause notice. 8. We find that th....