2008 (9) TMI 135

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....Singh, SDR, for the Appellant. Shri Kartik Kurmy, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - These three Appeals are taken together as the issue involved is similar in all these cases. The Respondents have undertaken activities under respective contracts entered into with Mahanadi Coal Fields Ltd. (MCL). The Department has come in appeal on the ground t....

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...., which were dealt with by us in the case of Sainik Mining & Allied Services (cited supra), and after detailed examination of the issue, we had come to the finding that the activities under the said contract was not chargeable to service tax under the category of cargo handling service. Our earlier Order does not appear to have been stayed or reversed by any other higher judicial forum. As such, t....