2008 (8) TMI 89

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ms. A.P. Tiwari, Jt. CDR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The Applicant has entered into contracts with M/s. Balco & M/s. Hindalco and undertaken series of activities like mining, sorting, breaking and stacking of bauxite ore. They, as per the same contracts, have also undertaken transportation of the bauxite from mi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... part of the mining activity. Further, loading and unloading is only part of transportation activity. There is no service of cargo handling involved in the present case. Even if it was held that cargo handling is involved the same is only part of transportation. He submits that value of transportation service includes the value of loading and unloading. The Commissioner has confirmed the service t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s necessitated as the applicant did not furnish the break, up charges relating to loading and unloading. She relied on para 5 of the Board's Circular No. 232/2/2006-CX.4, dated 12-11-2007 which reads as follows :- "5 Handling and transportation of coal/mineral from pithead to a specified location within the mine/factory or for transportation outside the mine: These activities are post-mining....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....contract. 5.2. We also, prima facie, feel that loading and unloading shall be part of the transportation activities and may not be possible to segregate them as activities separate from the service of transportation. As the transportation service was not taxable prior to 1-1-2005, the demand relating to the period may not be sustainable. 5.3. We also take note of the submission that for the ....