TaxTMI 
TaxTMI 
2008 (8) TMI 89
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....he 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 mines and delivered to the destinations s....
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....ing 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 tax on the entire value of Rs. 586.61 as rel....
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.... 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 activities and are chargeable to service tax under....
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....ng 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 period from 1-1-2005, service tax on the value of transpo....