2008 (6) TMI 87

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....artik Kurmy for the Appellant. Dr. Gautam Ray for the Respondent. ORDER [Order per Chittaranjan Satapathy, Member (Technical) - After hearing for some time, we find that the appellants have different contracts with Mahanadi Coalfields Ltd. ('MCL') for providing various services. Under the first category of contracts, the appellants have extracted coal from the mines on behalf of M/s. MCL.....

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....oading of finished coal to Railway Wagons/Truck for further transportation to the customers' premises, would amount to Cargo Handling Services but while confirming the tax and interest, it has waived penalties in respect of these cases argued by the ld. Advocate himself. He further states that in view of the different kinds of contracts having been dealt with together under the impugned order and ....